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dui yi gu ding zi chan dui wai tou zi hui ji chu li de ren shi
Author(s): 
Pages: 39
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  帐面价值对外投资累计折旧帐面净值评估价企业财务通则企业投资投资行为其他投资企业资本金;
Abstract: 企业以固定资产对外投资,按(企业财务通则》的规定,其资产重估价值与帐面净值的差额,计人资本公积。基于这一规定,企业用固定资产对外投资的会计处理为:①若评估价大于其帐面价值,则:借:“长期投资──其他投资”科目(评估价),“累计折旧”科目(已提折旧);贷:“固定资产”科目(帐面原价),“资本公积”科目(评估价大于其帐面价值的差额)。②若评估价小于其帐面价值,则:借:“长期投资──其他投资”科目(评估价),“累计折旧”科目(已提折旧),“资本公积”科目(评估价小于其帐面价值的差额);贷:“固定资产”科目(帐面原价)。从以上会计处理中,可以看出存在下列问题:①若以上会计处理对非独资企业来说尚可的话,
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