退回投资款记什么科目：中英文双语解读

中文

退回投资款是企业或个人在投资活动中，因各种原因导致投资款项的返还。在会计记录中，退回投资款的处理涉及多个科目，具体科目选择需根据退回投资款的性质和企业会计准则进行判断。

若退回的投资款为原始投资额，且企业未获得任何收益，则一般记入“银行存款”科目，表示资金的流入。这是因为投资款退回并未产生实际的经济收益，仅是资金的返还。

若投资款退回时伴随有投资收益或亏损，则会计处理相对复杂。如果投资收益已经确认并记入“投资收益”科目，退回投资款时应将原记入“投资收益”的金额进行反向调整，同时增加“银行存款”科目，以反映实际收到的资金。

此外，如果退回的投资款涉及长期股权投资，还需考虑股权投资的减值准备。若投资款退回导致长期股权投资减值，应计提相应的减值准备，并记入“资产减值损失”科目。

总之，退回投资款的会计处理应根据具体情况而定，确保会计记录的准确性和合规性。正确记录退回投资款有助于企业和个人及时了解资金流动情况，为决策提供有力支持。

英文

The refund of investment funds refers to the return of investment monies due to various reasons in the course of corporate or individual investment activities. In accounting records, the handling of refund of investment funds involves multiple accounts, and the specific account selection should be judged based on the nature of the refund and the accounting standards of the enterprise.

If the refunded investment is the original investment amount without any gains, it is generally recorded in the "Bank Deposits" account, indicating the inflow of funds. This is because the refund of investment funds does not generate actual economic gains but is merely a refund of funds.

If the refund of investment funds is accompanied by investment income or losses, the accounting treatment is relatively complex. If the investment income has been recognized and recorded in the "Investment Income" account, the original amount recorded in "Investment Income" should be reversed when the investment funds are refunded, and the "Bank Deposits" account should be increased to reflect the funds actually received.

Additionally, if the refunded investment funds involve long-term equity investments, it is necessary to consider the impairment provisions for equity investments. If the refund of investment funds leads to the impairment of long-term equity investments, corresponding impairment provisions should be accrued and recorded in the "Asset Impairment Loss" account.

Overall, the accounting treatment for the refund of investment funds should be determined based on specific circumstances to ensure the accuracy and compliance of accounting records. Correctly recording the refund of investment funds helps businesses and individuals promptly understand their capital flow and provides strong support for decision-making.