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固定资产出售和投资帐务处理方法村合作经济组织在固定资产出售和向外投资时的帐务处理，要妥善解决好两个方面问题，一是为了避免多借多贷等经济业务来龙去脉模糊不清现象发生，在等于净值（平价）及低于净值（亏价）出售和投资时作一套会计分录即可，而高于净值（溢价）...
Fixed Assets Sales and Investment Accounts Processing Methods In case of the accounting treatment of fixed assets sales and outward investment, village cooperative economic organizations should properly solve the problems in two aspects. First, in order to avoid the ambiguous effects of borrowing more loans and other economic businesses Clear phenomenon occurs when an accounting entry is made at the time of sale and investment equal to the net (parity) and less than the net (loss), while above the net (premium) ...