投资转入固定资产核算的探讨浙江临海市财政局吴明烨贵刊１９９５年第２期登载的《浅议投资转入固定资产的核算》一文，认为对于投资单位投资转入的固定资产，不论其评估确认价值是高于还是低于其帐面原价，都应直接按照评估或者合同、协议确认的价值记帐，即借记“固定资... Discussion on the transfer of investment to fixed assets accounting The paper “Investing in the Transfer of Investment into Fixed Assets” published by Wu Mingyu, Your Finance Bureau, Linhai Finance Bureau, Zhejiang Province, in the second issue of 1995, believes that investment assets will be transferred to fixed assets regardless of their assessment. Whether the value is higher or lower than the original price of the book shall be accounted for directly according to the assessment or the value confirmed by the contract or agreement, that is, debit the "fixed capital...