Borrow: fixed assets-houses
Loan: paid-in capital
Capital reserve-capital premium (if there is no premium, it will not be included in this account)
Paid-in capital refers to all kinds of property invested by investors as capital, which is the source of all legal capital registered by enterprises, and it embodies the basic property right relationship between owners and enterprises. The proportion of paid-in capital is the main basis for enterprises to distribute profits or dividends to investors.
Extended data:
Enterprise accounting process
1. Prepare accounting vouchers according to the original vouchers.
2. According to the proof of charge to an account, prepare the subject summary table.
3. Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and account summary tables.
4. Prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger).
5. Prepare tax returns according to accounting statements.
6 year-end carry-forward profit and loss (or monthly carry-forward profit and loss)
7. Prepare annual accounting statements (including balance sheet, income statement and cash flow statement).
8. According to the annual accounting statements, prepare the annual income tax statements and other self-inspection forms for tax settlement and payment.
Accounting treatment of commercial enterprises
The general business accounting workflow is: obtaining original vouchers → making accounting vouchers → summarizing accounts at the end of the month → registering the general ledger → then registering the subsidiary ledger and inventory account according to the prepared accounting vouchers → checking the general ledger and subsidiary ledger → making accounting statements → if the company is a general taxpayer, making online national tax declaration and local tax declaration (this place is different, in some places it is still manual declaration)-after declaration, making supplementary reports.
Baidu encyclopedia-accounting accounting