论文部分内容阅读
按照现行《事业单位会计制度》的规定,事业单位对外投资核算应设置“对外投资”和“事业基金—投资基金”两个科目。其中,“对外投资”科目反映事业单位对外投资的实际价值,而“事业基金—投资基金”科目则反映事业单位占用在对外投资方面的资金余额。就科目的对应关系而言,其余额应该始终保持一致。同时规定,事业单位对外投资应按历史成本计价,但历史成本的构成依投出资产种类不同而不同。当事业单位以库存材料(产成品)对外投资时,应区分以下两种情况:
According to the current “Accounting System for Public Institutions”, public institutions should set up “foreign investment” and “business fund - investment fund” in their foreign investment accounting. Among them, the “foreign investment” subjects reflect the actual value of public institutions’ overseas investment, while the “” “career funds - investment funds” subjects reflect the fund balances occupied by the institutions in the overseas investment. The balance should always be consistent in terms of the correspondence between subjects. At the same time, institutions should make outward investment based on historical cost, but the historical cost varies according to the type of assets being invested. When the public institution invests inventory with foreign materials (finished product), it should distinguish the following two situations: