The accounting entries for foreign investment in fixed assets are:
Borrow: long-term equity investment
Debit: accumulated depreciation
Debit: provision for impairment of fixed assets
Loans: fixed assets
According to the provisions of the income tax law, the enterprise income tax calculated and paid according to the fair value of sales should be calculated together with the general income tax payable by the enterprise and included in the "income tax" subject according to the regulations.
As for the evaluation price, it has no substantial influence on the accounting treatment of investment enterprises. It is only the pricing basis of the physical shares used by the investment enterprise, and the shareholding ratio of the investment enterprise is determined accordingly.
If the investment enterprise is required to use the equity method to account for the investment, it is necessary to further account for the above-mentioned long-term equity investment.
On the supplementary question.
1。 Initial cost of long-term equity investment =1800-300-200 =13 million yuan.
2。 Investment cost = 3000 * 40% =1200,000 yuan.
3。 Equity investment difference =1300-1200 =1ten thousand yuan.
For enterprise B, according to the regulations, under normal circumstances, the book value shall not be adjusted according to the evaluation report. Therefore, the owner's equity of enterprise B is still 30 million yuan, and listed companies account for 40%, that is, 654.38+0.20 million yuan.