Borrow: Long-term equity investment-cost
Loans: bank deposits
2. The enterprise accepts the capital injection of the other company;
Debit: bank deposit
Loan: paid-in capital-company name
Capital reserve-capital premium (in the case of capital injection premium)
When an enterprise invests in a new company project, it should set the debit account of "long-term equity investment" and the credit account of "bank deposit"; When an enterprise receives the capital injection from the other company, it shall set the debit account "bank deposit" and the credit account "paid-in capital" or "capital reserve" for accounting. Long-term equity investment means holding the shares of the investee for a long time, becoming the shareholders of the investee, and controlling or exerting significant influence on the investee through the shares held.