事业单位对外投出材料的会计处理

The accounting treatment of material investment in institutional units

阐述了现行事业单位对外投出材料所涉及的"对外投资"和"事业基金———投资基金"账户所存在的问题,以及针对以上问题所提出的对策:"对外投资"账户的金额应包括增值税销项税额,"事业基金———投资基金"账户应按协议、合同确认的材料价格加上与此相应的增值税销项税额来反映。

There are some questions in dealing with the investment of material in institutional units which involve'external investment'account and'institution fund—investment fund'account according to the basic instituton.Therefore,some strategies to improve them are produced:the amount of'external investment'account should include the output VAT,the'institution fund—investment fund'account should reflect the material price which is determined by the agreement and contract and the related output VAT.