1. When capital reserve is converted into share capital, debit "capital reserve-capital premium" or "capital reserve-capital premium" and credit "paid-in capital" or "share capital".
2. When the surplus reserve is converted into paid-in capital, the account of "surplus reserve" shall be debited and the account of "paid-in capital" or "equity" shall be credited. What needs to be explained here is that both capital reserve and surplus reserve belong to owners' equity. When converted into paid-in capital or share capital, if the enterprise is a wholly-owned enterprise, the accounting is relatively simple and can be carried forward directly; For a joint stock limited company or a limited liability company, the share capital of each shareholder shall be increased in proportion to the shares held by the original investor.
3. The capital invested by the owners (including the original enterprise owners and new investors) and the capital invested by investors accepted by the enterprise shall be debited to "bank deposits", "fixed assets", "intangible assets" and "long-term equity investment" and credited to "paid-in capital" or "equity" subjects.
1. Company's capital increase: the act of increasing the registered capital of the company according to law in order to expand the scale of operation, expand business and improve the company's credit.
The company's capital increase can be divided into two situations: a. passive capital increase of enterprises-20% when the company is registered, and 80% of the remaining registered capital is made up within two years after registration; Some projects need funds. B voluntary capital increase of the enterprise-if the actual capital of the enterprise is consistent with the registered capital, the enterprise will expand the registered capital through capital increase.
2. In order to reflect the importance of intellectual property rights and encourage and standardize legal persons, natural persons and other economic organizations to invest in enterprises with intellectual property rights as their capital contribution, the Company Law of People's Republic of China (PRC) was promulgated on 65438+ 10/day. Article 27 of 2006 stipulates that shareholders can make capital contribution in cash, and the non-monetary property as capital contribution shall be appraised and verified. Increasing the registered capital of enterprises in the form of non-monetary property can not only highlight the intellectual property rights of high-tech enterprises, but also truly convert intellectual property rights into capital, reverse the inferior advantages of low registered capital of high-tech enterprises, and play a role in establishing and demonstrating the strength of enterprises.