When the company bought a new company, the boss directly transferred the money to the other party's personal account. No receipt. Excuse me.

Buying a company is actually the business of equity transfer. The payee is the owner of the acquired company (the original shareholder of the company), and the money should be directly credited to the account of the original shareholder. Just as you buy things from others, you should give money to the people who sell you things. The key is whether the boss's money is his own money or the company's money. You didn't make it clear, so I have to say it alone:

1. The boss bought the company with his own money, so it has nothing to do with your company. It's just that the boss bought out a business with his own money. If the boss lets someone else be the accountant of this company, then you do nothing. If the boss still wants you to be the accountant of the newly-bought company, you can go to the industrial and commercial bureau with the equity transfer agreement to go through the formalities for changing the legal representative of the enterprise. Change the investor of the "paid-in capital" subject to your boss's name. Accounting treatment is as follows:

Borrow: paid-in capital-name of original shareholder

Loan: paid-in capital-name of new shareholder

The original attached certificate is: equity transfer agreement.

The boss bought a wholly-owned subsidiary with the company's money. Then, if the head office wants to make long-term investment, the accounting entries are as follows:

(1) accounting treatment of head office

Borrow: long-term equity investment -XX subsidiary

Loans: bank deposits

The attached original voucher is: bank transfer voucher (receipt)

(2) Accounting treatment of subsidiaries

Borrow: paid-in capital-name of original shareholder

Loan: paid-in capital-name of head office

The original attached certificate is: equity transfer agreement.

3. The problem of expense reimbursement depends on whether the invoice is issued in the name of the head office or in the name of the subsidiary. If it is the name of a subsidiary, it can be reported directly to the subsidiary; If it is in the name of the head office, you should report it to the head office first, and then invoice the subsidiary to collect the service fee. Of course, you have to pay invoice tax!