How to increase the accounting entries of paid-in capital?
Data 1: Assume that Company A, Company B and Company C jointly invest to form ABC Limited Liability Company. According to the articles of association of ABC Co., Ltd., the registered capital is RMB 9 million. Party A, Party B and Party C each hold one third of the shares. Suppose Company A invests in a factory building, with the original value of 5 million yuan, depreciation of 3 million yuan and the confirmed value of 3 million yuan (the same as the fair value). Company B invested a set of new equipment with a value of 2 million, and one patent right with a value of 6,543.8+0 million. Its value has been confirmed by all investors, and the patent certificate and other related documents have been handed over to ABC Company, and Company C invested 3 million yuan in cash. Data 2: Assume that Company D and Company E intend to invest in ABC Company. After negotiation with ABC Company, ABC Company is changed to ABCDE Company, and its registered capital is increased to150,000, with ABCDE holding one fifth of the shares. Company D needs to invest 4 million yuan in monetary capital to acquire 20% equity, and Company E contributes 4 million yuan worth of land use right, the value of which has been confirmed by the investor and acquired 20% equity. After the signing of the agreement, the original articles of association were revised and the relevant capital contribution procedures were completed. Requirements: 1. ABC Company prepares relevant accounting entries when it actually receives the investment from Company A according to the data 1; Borrow: 300 fixed assets loan: 300 paid-in capital. According to the first information, ABC Company actually made relevant accounting entries when it received the investment from Company B; Borrowing: fixed assets 2 million intangible assets 6,543,8+0,000 loan: paid-in capital 3 million 2. According to the data 1, when ABC Company actually receives the investment from Company C, prepare relevant accounting entries; Borrow: 3 million yuan in bank deposit; Loan: paid-in capital is 3 million yuan; 3. According to data 2, prepare accounting entries when actually receiving the investment from Company D; Loan: Bank deposit of 4 million. Loan: paid-in capital of 3 million, capital reserve of 654.38+00000. 4. According to data 2, prepare accounting entries when actually receiving the investment from Company E; Borrow: intangible assets 4 million loan: paid-in capital 3 million, capital reserve 6.5438+0 million.