1. Recording loans and purchasing assets: First of all, relevant vouchers, including loan vouchers and asset purchase vouchers, need to be recorded separately when issuing loans and purchasing assets.

2. Capitalized interest: Since it usually takes a long time for the assets formed by loans to generate cash flow, the interest generated by loans needs to be capitalized. The specific steps are: transfer the interest that has occurred to the accumulated depreciation or amortization account of assets, and record it as the cost of assets into the book value of fixed assets or investment real estate.

3. Confirmation of equity investment: according to the actual situation and investment plan of the enterprise, the purchased assets will be used for equity investment, and the corresponding investment income will be confirmed. Investment income can be dividend income, share transfer income and other forms.

5. Profit and loss treatment: if the equity investment makes a profit, it will be recognized and included in the current profit and loss; If there is any loss, the loss shall be accrued or written off according to the regulations to reflect its true value.