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做账实操-投资过程中经济业务的账务处理
1） 企业购入一台不需要安装的设备，价款50000元，发生运杂费1000元，应交税金为5000元，设备已验收并交付使
用，价款和运杂费用均以银行存款支付。
2）企业以银行存款购入A 公司的股票200000股，每股5元，准备短期持有。
3）以银行存款购入一项专利600000元，发生相关手续费用1000元。
4）企业建造的厂房已竣工并交付使用，总造价1200000元，结转工程成本。
答案
1借：固定资产 51000
应交税费---应交增值税（进项税额） 5000
贷：银行存款
56000
2借：交易性金融资产1000000 贷：银行存款1000000
3借：无形资产601000
贷：银行存款601000
4借：固定资产1200000
贷：在建工程1200000
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以实物作价投资账务处理流程英文回答：Investment accounting for transactions involvingphysical assets typically follows a specific process. Hereis a general outline of the steps involved:1. Identification and valuation of the physical asset: The first step is to identify the physical asset being invested. This could be machinery, equipment, vehicles,real estate, or any other tangible item. The asset shouldbe valued based on its fair market value or appraised value.2. Recording the investment: Once the asset isidentified and valued, it needs to be recorded in the books of accounts. A separate investment account is created to track the investment. The asset value is debited to the investment account, and the corresponding credit entry is made to the cash or capital account, depending on thesource of funds.3. Depreciation and amortization: If the physical asset has a limited useful life, depreciation or amortization expenses need to be recognized over its useful life. Thisis done to allocate the cost of the asset over its useful life. The depreciation expense is recorded as a debit entry in the income statement and a credit entry in the accumulated depreciation account.4. Impairment testing: Periodically, the physicalasset's carrying value needs to be assessed for potential impairment. If the asset's value has declined below its carrying value, an impairment loss is recognized. The impairment loss is recorded as a debit entry in the income statement and a credit entry in the accumulated impairment loss account.5. Disposal of the asset: If the physical asset is sold or disposed of, the investment account is adjusted accordingly. The asset's carrying value is removed from the investment account, and any gain or loss on the disposal is recorded in the income statement.6. Reporting and disclosure: Finally, the investment in physical assets and related transactions are disclosed in the financial statements. This includes the details of the physical asset, its carrying value, depreciation or amortization expenses, impairment losses, and gains or losses on disposal.中文回答：涉及实物资产的投资会计处理通常遵循一定的流程。
出资人实物出资的会计账务处理流程1.企业接受出资人提供的实物出资时，需要确认实物的种类、数量和价值。
When a company accepts contributions in kind from investors, it needs to confirm the type, quantity, and value of the assets.2.确认实物出资的价值需要进行评估，并由专业评估机构出具评估报告。
The value of the in-kind contribution needs to be assessed and a appraisal report issued by a professional evaluation institution.3.评估报告需要包括实物的描述、估价方法和评估结论。
The appraisal report should include a description of the assets, valuation methods, and evaluation conclusions.4.企业应按照评估报告的价值确认实物出资的价值，并据此为出资人在公司的出资额做账务处理。
The company should confirm the value of the in-kind contribution based on the appraisal report, and use this as the basis for accounting for the investor's contribution in the company.5.在会计凭证中，实物出资的部分应该以资产的方式体现在资产负债表中。
In the accounting voucher, the portion of the in-kind contribution should be reflected as an asset in the balance sheet.6.同时，公司需要确认出资人在公司的出资额，以及相关权益的变动。
