浅谈事业单位对外投资的帐务处理

An elementary introduction to account process of institution investing to outside

随着气象部门兴办产业的不断发展，好多单位存在有用非经营性资产对外投资转化为经营性资产的情况，对此类资产进行核算就需用“对外投资”这一科目。“对外投资”在新会计制度中是一个新增加的核算内容。本文就“对外投资”的帐务处理作了一些探讨。

Many institutions have the cases in which no economy capital invested to outside has been changed into economy property with consecutively development of industries meteorological departments set up. Accounting this kind of property needs the item of investment to outside, which is a new added content in new accountant systems. Account process of investment to outside is discussed in the paper.