对外投资新旧帐务处理比较

对外投资帐务处理，是财务会计的一项重要核算内容。当前企业对外投资业务日益扩大，要求财会人员熟练掌握其核算方法。针对近期财政部颁布的《企业会计准则——投资准则》，文章就新制度中规定的处理方法与原处理方法进行了比较。

Comparison between The New Account disposal of External Investment and The Old One

The account disposal of foreign investment is an important content in financial accounting. At present, as business investment is expanded increasingly, In financial accountants must be mastered its accounting methods. In view of the norms of business accounting-investment norms issued by the Ministry of Finance. the writer compared the disposal method stipulated in the norms with the former one in this article.