对外投出资产作价与帐面值差额的核算湖南省湘西民族财会学校黄小辉企业用实物和无形资产对外投资时，其实际作价与其帐面净值的差额，也就是财产重估的增值和减值，在会计上应如何核算，现行的工业企业财务制度与外商投资企业会计制度规定不一样，前者规定增值计入“资本... Foreign investment in the valuation of the difference between the value of the assets and the book Hunan Province Xixi ethnic accounting school Huang Xiaohui When enterprises use physical and intangible assets overseas investment, the difference between its actual price and its net book value, that is, revaluation of property value and impairment in Accounting how should accounting, the current financial system of industrial enterprises and foreign-invested enterprises accounting system is not the same, the former provisions of value added "capital ...