对以固定资产换入长期股权投资会计处理的一点思考

Pondering on the Accountant-Measures to the Long-Term Stockholder's Rights Invested with the Fixed Asset

对以固定资产换入长期股权投资的会计处理,应以双方协商确认值或评估值作为非现金资产对外投资的初始投资成本的入账价值,协商确认值或评估值高于或低于所投出的非现金资产账面值的部分,应计入营业外收入或营业收支出。

To accountant who trades into the long - term stockholder＇s rights investment by the fixed asset processes, should consult the ,confirmation value or the evaluation value by both sides took the non - cash asset foreign investment the initial investment cost deposits the value, the consultation confirmed the value either the evaluation value are higher titan the non - cash asset account value part which or Is lower than projects, should include outside business the income or business revenue and expenditure leaves.