浅议投资转入固定资产的核算湖北省大冶财贸学校吴正国关于其他单位投资转入固定资产的核算，会计制度规定为：１．评估确认的价值小于帐面原价：借：固定资产（投资单位的帐面原价）贷：累计折旧（评估确认的价值与帐面原价的差额）赁：实收资本（评估确认价值）２．确认... On the transfer of investment into fixed assets accounting Daye Finance and Trade School in Hubei Province Wu Zhengguo about the investment of other units into the accounting of fixed assets, the accounting system provides: 1. Assessment confirmed the value of less than the book original price: by: fixed assets (investment unit’s book original price) Credit: accumulated depreciation (assessment of the value of the difference between the original book value) Lease: paid-up capital (valuation confirmed value) 2. confirm...