Foreign investment = long-term equity investment+long-term debt investment+short-term equity investment+short-term debt investment.
Enterprise's foreign investment = paid-in capital, loans and funds raised in any form, all belong to the company's total investment.
Investment can be divided into:
1. Debt investment.
Refers to the creditor's rights obtained by the enterprise through investment, and the creditor's rights and debts formed between the investing enterprise and the invested enterprise, which are embodied in the purchase of debt securities such as corporate bonds and treasury bills by the investing enterprise.
2. Equity investment.
It means that an enterprise obtains the ownership of the corresponding share of the net assets of the invested enterprise through investment, and the two parties form the ownership relationship, which is embodied in the fact that the investing enterprise purchases stocks or investment assets through contracts and agreements and obtains equity.
3. Mixed investment.
Refers to the investment with both creditor's rights and equity, which is manifested in the purchase of preferred shares or convertible bonds by investment enterprises.
It also depends on how they divide these investments, which can be divided into
1, measured at fair value and its changes are included in current profits and losses (including trading financial assets)
2. held-to-maturity investment
3. Loans
4, available-for-sale financial assets
5. Long-term equity investment
Question 2: How to calculate the investment amount? 10 (1) internal investment composition
1, upfront investment cost. Pre-investment expenses refer to the expenses for preparation before formal investment.
2. Equipment purchase fee. Equipment purchase fee refers to the cost of purchasing all kinds of equipment required for investment projects.
3, equipment installation costs. Equipment installation fee refers to the cost of installing all kinds of equipment.
4. Construction cost. Project cost refers to the cost of civil engineering.
5. Prepaid working capital. After the investment project is completed, a certain amount of liquidity must be paid in advance before it can be put into operation.
6. Unforeseen expenses. Unforeseen expenses refer to a series of expenses that cannot be fully estimated before the formal construction of investment projects, but are likely to occur.
(B) the basic methods of internal investment forecasting
There are many ways to predict investment, now explain the most commonly used methods.
1, item by item calculation method. Item-by-item calculation method is a method to calculate the amount of each item that constitutes the basic content of investment, and then summarize and predict the investment.
2, the unit production capacity estimation method. The estimation method of unit production capacity is a method to estimate the investment amount according to the investment amount of unit production capacity of similar projects and the production capacity of the proposed project. Production capacity refers to the annual output reached after the investment project is completed and put into production. The investment amount can be predicted by the following formula:
Total investment of the proposed project = investment in production capacity of similar enterprises × production capacity of the proposed project.
3. Equipment capability index method. The device capacity index method is a method to predict the project investment according to the device capacity and device capacity index of related projects. Device capacity refers to the production capacity of investment projects with closed production devices as the main body. There is the following relationship between equipment capacity and investment amount:
Where y2—— is the investment amount of the proposed project;
Y 1- investment amount of similar projects;
X2- Device capacity of the proposed project;
X 1- installation capacity of similar projects;
T- equipment capability index;
A- adjustment coefficient between old and new projects.
The equipment capacity index in the formula is obtained according to experience.
Question 3: How to calculate the total investment of foreign-invested enterprises? Refers to the total investment stipulated in the contract, that is, the sum of the capital contributions of the joint venture and the parties to the joint venture and the construction funds raised by the enterprise, also known as working capital. In addition to the registered capital, it should also include (1) loans borrowed from banks or others in the name of the enterprise; (2) Assets or working capital purchased by the enterprise with profits; (3) Unregistered investment added by the enterprise with distributable profits; (4) Additional investment by shareholders but unregistered capital; (5) bank deposits. The quota is approved by the Bureau of Commerce, and the difference between the total investment and the registered capital will limit the entry quota of foreign capital. (1) If the registered capital is less than USD 265,438+million, the total investment shall not exceed17% of the registered capital; (2) If the registered capital exceeds US$ 2,654,380+to US$ 5 million, the total investment shall not exceed twice the registered capital; (3) If the registered capital is more than $5 million to120,000, the total investment shall not exceed 2.5 times of the registered capital; (4) If the registered capital is more than USD 6,543,800+0,200, the total investment shall not exceed 3 times of the registered capital. "。 " "Charge difference" refers to the difference between the total investment and registered capital of a foreign-invested enterprise. According to the current regulations on foreign debt management, the scale of foreign debt borrowed by foreign-invested enterprises shall not exceed their "gambling difference", that is, the sum of short-term foreign debt balance borrowed by foreign-invested enterprises, medium-and long-term foreign debt amount and performance balance guaranteed by overseas institutions shall not exceed the difference between their total investment and registered capital.
Question 4: How to calculate the construction investment? The total investment of a construction project is equal to fixed assets investment and current assets investment.
Investment in fixed assets is equal to construction investment and interest during construction. Construction investment is equal to the project cost, other project construction costs and reserve funds.
If you are satisfied, please accept it.
Question 5: How to calculate the total investment cost of the project, such as construction cost, equipment purchase cost and installation cost? Among them: other expenses: project implementation expenses-feasibility study expenses and other related expenses, and expenses incurred during project implementation-land acquisition expenses, design expenses, production preparation and employee training expenses. Reserve funds: basic reserve funds and reserve funds for price increase.
Question 6: How to calculate the amount and proportion of capital contribution? The contribution ratio of A =32/(32+8)=80%.
The contribution ratio of Party B =8/(32+8)=20%.
Question 7: How to calculate the average annual investment 1? definition
The average investment refers to the value of all assets invested by an enterprise in the production of this product throughout the year. Because the value of all assets invested in the production of this product is not listed separately on the books, it should be allocated according to certain methods. "Average investment" is obtained by sharing the proportion of production costs.
2. Calculation method
Average investment in producing this product = average total assets × share ratio.
Average total assets = (total assets at the beginning of balance sheet+total assets at the end of balance sheet)/2;
Distribution ratio = production cost of this product/production cost of all products (including this product) produced by the enterprise × 100%
The production cost (or manufacturing cost) here refers to the production cost (or manufacturing cost) of finished products.
Question 8: How to calculate the annual investment? The annual investment refers to the actual project payment from the beginning of the year to the end of the year, including the advance payment of equipment and projects, personnel storage fees and related expenses.
Question 9: The difference between total assets and total investment. Total assets refer to all assets of an enterprise, including total investment.
Question 10: How to calculate the total investment of construction projects? The total investment of a construction project is equal to fixed assets investment and current assets investment.
Investment in fixed assets equals the initial investment and interest during the construction period.
Construction investment is equal to the project cost, other construction costs and reserve funds.