會計賬目 investment

首先Fixed Assets (Non-current assets) & Current Assets 是Balance sheet item, 而不是 Profit & Loss Account item.
Investment 是公司投資於海外要放在 non-current assets or current assets 要視呼此投資是長期或是短期投資, 如長期投資放在 non-current assets, 如 短期投資放在current assets.
小心如果是Written off 此investment 就會入Profit & Loss Account.

應是在Balance Sheet 的 Fixed Asset 前. 就叫 Investment.

Best regards,
Samson So
www.tripro.com.hk

Since investment is a expense..
So,put it in the Profit & Loss A/C...
Also,investment is money put in Asset that you can give up easily...
Therefore,investment is a Current Asset..