其他股权投资是指以原材料等实物资产和以专利权等无形资产进行的对外股权投资。现行会计制度规定，企业以这些资产投资时，一般按评估确认价值入帐，评估价值与帐面价值差额则分别按不同情况处理。这就改变了以前单独用“资本公积”进行调整的办法，在理论和实践上更符合实际 Other equity investments refer to the foreign equity investments in physical assets such as raw materials and intangible assets such as patent rights. According to the current accounting system, when an enterprise invests in these assets, it is generally accounted for according to the appraised value. The difference between the appraised value and the book value is dealt with separately according to different situations. This has changed the previous separate “capital reserve” approach to adjustment, in theory and in practice more realistic