According to the accounting system of public institutions, public institutions should set up detailed subjects of "long-term investment-long-term equity investment" to make corresponding accounting for the long-term equity investment business of public institutions, instead of setting up general subjects of "long-term equity investment" according to the practice of enterprises. This is because there are few long-term equity investment businesses in public institutions, which reflects the simplicity of accounting.

1. Get:

Borrowing: long-term investment (including purchase price, taxes, handling fees and other related taxes),

Loans: bank deposits,

Debit: business fund,

Loan: non-current assets fund-long-term investment,

2. When interest is received during the holding period:

Borrow: bank deposits, etc.

Loan: other income-investment income.