关于事业单位以材料对外投资的账务处理,全国会计专业技术资格考试用书《中级会计实务(一)》是这样表述的:事业单位向其他单位投出材料,按合同协议确定的价值和应交的增值税额,借记“对外投资”科目,按材料账面价值,贷记“材料”科目,按应交的增值税额,贷记“应交税金———应 On the public institutions to material foreign investment accounting treatment, the national accounting professional and technical qualifications test book “Intermediate Accounting Practice (a)” is expressed as: institutions to other units to submit materials, according to the contractual agreement to determine the value and should be Value-added tax, debit “foreign investment” subjects, according to the book value of materials, credit “material” subjects, according to the amount of VAT payable, credited "should be paid ---