I. Accounting Treatment of Input Assets
When investing in a joint venture, the value of various assets invested by the enterprise shall be accounted for in the subject of "long-term investment-other investments", with the borrower reflecting the increase of investment and the lender reflecting the decrease or recovery of investment. The assets invested by enterprises can be liquid assets such as cash, deposits and inventories, as well as intangible assets such as fixed assets, advanced technological achievements, patents and trademarks.
1, the price of the invested assets.
When an enterprise contributes capital in cash or deposit, it shall be recorded as "long-term investment" according to the actual amount invested. Investment in inventory, fixed assets and intangible assets should be registered in the "long-term investment" subject according to the revaluation value. Assets used by enterprises for investment shall be treated differently according to the present value method of income, replacement cost method, current market price method and liquidation price method, and their value shall be determined by corresponding methods.
2. Accounting treatment of investment pricing differences
When investing in foreign countries with accounted inventory, fixed assets and intangible assets, the value of the invested assets should be assessed and confirmed, and the account of "long-term investment" should be debited, and the difference between the assessed and confirmed value and the original book price should be credited to the account of "capital reserve" according to the current financial system. Example 1. Company A has invested in Company B, and has a correlation period of 10 years. The invested assets are: a certain equipment, the original book price is 200,000 yuan, which has been depreciated by 20,000 yuan, and the equipment is priced at160,000 yuan; 50,000 yuan of unrecorded land use rights; An unused patent right purchased before has an original book price of 2000 yuan and a selling price of 24000 yuan, and another bank deposit of 100000 yuan.
The accounting treatment of Company A is as follows:
(1) Investment in fixed assets.
Borrow: long-term investment-other investments 160000.
Capital reserve 20000
Accumulated depreciation is 20000 pounds.
Loan: fixed assets of 200,000 yuan.
(2) Investment in intangible assets.
Borrow: Long-term investment-50,000 yuan for other investments.
Loan: the capital reserve is 50,000 yuan.
Borrow: Long-term investment-other investment is 24,000 yuan.
Loan: intangible assets-patent right 2000
Capital reserve 4000
(3) Investment bank deposits.
Borrow: long-term investment-other investments 100000.
Loan: bank deposit 100000.
Second, the accounting treatment of investment income
When a joint venture obtains profits during its operation, it shall calculate and distribute the profits of the joint venture according to the provisions of the agreement and contract. According to the current accounting system, the profits that enterprises should distribute to investors must pay income tax before distribution. The profits that the joint venture should allocate to the investment enterprise can be actually paid to the investment enterprise, or can be used as an increase in investment in the joint venture to expand reproduction and stay in the joint venture. Investment enterprises should make corresponding accounting treatment according to the specific distribution form of joint venture profits.
Example 2: An enterprise received the after-tax profit of 6,000 yuan from the joint venture of other units, and the money has been transferred to the depositor of the enterprise.
Debit: 60,000 yuan from the bank.
Loan: investment income-other investment income of 60,000 yuan.
Suppose an enterprise obtains an after-tax profit of 80,000 yuan from another joint venture, all of which is used to repay the technical renovation loan of the joint venture.
Borrow: Long-term investment-80,000 yuan for other investments.
Loan: investment income-other investment income of 80,000 yuan.
Investment income that should not be carried forward in the future.
Borrow: investment income-other investment income 140000.
Loan: profit this year 140000.
Third, the accounting treatment of investment recovery
When the joint venture is dissolved at the expiration of the joint venture or for other reasons, it shall be liquidated according to the regulations. Before dissolution and liquidation, the profits and losses of the joint venture should be dealt with first. The liquidation expenses incurred in the liquidation process shall be paid in priority from the existing property of the joint venture, and the remaining property of the joint venture after paying off the debts shall be distributed according to the investment proportion of the joint venture investors or the joint venture contract.
When an investment enterprise recovers its investment after the dissolution and liquidation of the joint venture, it debits the relevant subjects and credits the subject of "long-term investment-other investments", but the recovered assets may be inconsistent with the assets originally invested; The recovered investment may be different from the amount of funds invested, and the difference shall be debited or credited to the subject of "investment income" as an increase or decrease in investment income.
Example 3: Company A in example 1 received a deposit of 270,000 yuan when it recovered its investment during the joint venture; Another car, the original price is 90,000, and the price is 45,000 when the enterprise is dissolved and liquidated.
(1) Withdraw the deposit.
Debit: the bank deposit is 270,000 yuan.
Loan: Long-term investment-270,000 yuan for other investments.
(2) Fixed assets acquired.
Debit: fixed assets 90000.
Loan: Long-term investment-other investment is 45,000 yuan.
Accumulated depreciation 45000
(3) The difference between the recovered investment (270000+45000) and the original investment (160000+50000+24000+100000) is 19000 yuan.
Borrow: investment income-other investment income 19000.
Loan: long-term investment-other investments 19000.