How to deal with the accounts of foreign investment

1. Foreign investment in fixed assets. When investors invest in fixed assets abroad, they should debit the subject of "long-term equity investment" at the price agreed by both parties, and debit the subject of "accumulated depreciation" according to the accrued accumulated depreciation amount. Credit the fixed assets account with the original book value. The difference between the net price agreed by both parties and the book value of fixed assets shall be debited or credited to the "capital reserve" account. 2. Take inventory to invest abroad. Investors should debit the subjects of "long-term equity investment" according to the agreed price, credit the subjects of "raw materials" and "finished products" according to their original book value, and debit or credit the subjects of "capital reserve" according to the difference between the agreed price and the actual cost. If the inventory is calculated according to the planned cost, the cost variance that should be borne by the inventory must also be allocated through the "Material Cost Variance" account. 3. Investing in foreign countries with intangible assets. Investors who invest abroad with unrecorded intangible assets (such as land use rights) should debit the title of "long-term equity investment" and credit the title of "capital reserve" according to the value confirmed after asset evaluation. Enterprises investing in foreign countries with intangible assets such as non-patented technology and patent rights that have been accounted for shall be based on the value confirmed by evaluation. Debit the subject of "long-term equity investment". Credit "intangible assets" according to the book amortized value of intangible assets, and debit or credit "capital reserve" according to the difference between the evaluation price and book value. Moved, sympathized, bored, angry, funny, sad and happy.