企业外币长期股权投资实质上属于外币资产。随着近年来人民币汇率持续较大幅度的升值,许多企业的外币长期股权投资以人民币计价的金额也相应出现了一定幅度的下降。 Long-term equity investments in foreign currencies of enterprises are substantially foreign currency assets. With the continuous significant and substantial appreciation of the renminbi in recent years, the amount of renminbi-denominated long-term foreign currency investments in many foreign currencies has also dropped in a corresponding degree.