double entry accounting scope has been added to the accounting subjects of public institutions (the new accounting subject "non-current assets fund" has four sub-subjects: long-term investment, fixed assets, intangible assets and construction in progress). When purchasing assets, it is necessary to reduce bank deposits and increase business expenses. At the same time, the assets and net assets of the company have changed, so it is necessary to use double entries to truly reflect the essence of the company's economic business, as follows:

1. Long-term equity investment (obtained by monetary funds)

Borrowing: long-term investment-equity investment

Lending: bank deposits, the amount of funds used in zero-balance accounts and other subjects

At the same time

Borrowing: public funds.

At the same time:

Borrow: fixed assets-set details by category, name and place

Loan: non-current assets fund-fixed assets

3. Construction in progress

When the bill is settled according to the project price and the construction enterprise settles the project price

Borrow: business expenses and other subjects

Loan: zero-balance account amount, bank deposits and other subjects <

At the same time:

Borrow: intangible assets

Loan: intangible assets of non-current assets funds.