If it must be handled in this way, it must be handled flexibly: you can borrow money in the name of the shareholder (this cannot be shown in the enterprise account) and then increase capital in the name of that shareholder. The entry is as follows:
Borrow: 200,000 in cash.
Loan: paid-in capital-* * 200,000 shareholders.
If this 200,000 loan is fully used for capital increase and needs to be repaid later, it is best to borrow from companies or individuals (shareholders) every other month or in batches. (Note: In this way, the industrial and commercial bureau will investigate the suspicion of withdrawing funds. )
Debit: Other receivables-* * 200,000 yuan.
Loan: 200,000 yuan in cash.
I will try my best to handle the balance of other receivables step by step in the future.
An important part of it is the necessary condition for the establishment of an enterprise, and it is also the basic fund necessary for the enterprise to engage in normal production and business activities.
Invested capital and paid-in capital are two aspects of the same process, and paid-in capital is the concrete embodiment of investors' investment in enterprise assets. Paid-in capital has the following two meanings:
(1) Paid-in capital represents the source of enterprise funds, indicating the scale state of the enterprise when it was established.
(2) The paid-in capital also represents the owner's initial claim for the remaining business, which is the capital invested by the owner in the enterprise, and the enterprise has the responsibility to preserve and increase its value.
Business necessity
At present, China implements the registered capital system. The Regulations on the Administration of Enterprise Legal Person Registration stipulates that the registered capital of an enterprise shall be consistent with the paid-in capital, unless otherwise stipulated by the state. Therefore, the paid-in capital of the enterprise should be equal to the registered capital of the enterprise after the investor has paid up the capital.
If the paid-in capital is cash, the following accounting entries shall be made according to the amount actually received or deposited in the enterprise bank:
Debit: Cash on hand.
Loan: paid-in capital
If the paid-in capital is cash, buildings, machinery and equipment, etc. , and the asset appraisal price is greater than the original book price of the investment unit, the following accounting entries should be made according to the asset appraisal price:
Borrow: fixed assets
Loan: paid-in capital
If the asset appraisal price is lower than the original book price of the recipient unit, the following accounting entries shall be made:
Borrow: Fixed assets (at original book price)
Loan: paid-in capital (according to the appraised value of assets)
Accumulated depreciation (based on the difference between the original book price and the appraised asset price)
If the paid-in capital is intangible assets, materials and materials, make the following accounting entries according to the confirmed value:
Borrow: intangible assets
raw material
Loan: paid-in capital
When converting capital reserve and surplus reserve into share capital, an enterprise shall make the following accounting entries:
Borrow: capital reserve or surplus reserve
Loan: paid-in capital
Application practice
Company A invested RMB 654.38+million in enterprise B by cheque. After receiving the check, the company makes the following accounting entries:
Debit: bank deposit 10 000 000.
Loan: paid-in capital-Company A 1000000.
Example A Company invested a set of equipment as investment capital in Company B, and its value was 550,000 yuan through asset evaluation. If the original book price of this set of equipment is 600,000 yuan, Company B will make the following accounting entries after receiving the equipment acceptance:
Debit: fixed assets of 600,000 yuan.
Loan: paid-in capital-Company A 550,000
Accumulated depreciation of 50,000
If Li uses a special technology as investment capital, its value is1200,000 yuan through asset evaluation. The accounting entries are as follows:
Debit: intangible assets 1200 000
Loan: paid-in capital Li1200,000.
For example, Li invested a batch of means of production as investment capital, and its value was 320,000 yuan through asset evaluation. The accounting entries are as follows:
Borrow: 320,000 yuan of raw materials.
Loan: paid-in capital is RMB 320,000.00 Yuan.
In the early days of the establishment of Company A, Company B invested RMB 200,000 in cash, which was recorded as "paid-in capital" by Company A, so Company B should make the following accounting entries:
Debit: Cash on hand 2000 000
Loan: paid-in capital is 2 million yuan.
Of the monetary funds raised by the joint-stock company by issuing shares at a premium, the part equivalent to the face value is used as the share capital; The part exceeding the face value is the share capital premium, which should be accounted for in the "capital reserve" account.
Example A Company issued 5 million shares at the initial stage of its establishment, with a par value of 1 yuan per share and a price of 6 yuan per share. The part exceeding the face value is recorded as "capital reserve", so Company A shall make the following accounting entries:
Borrow: Cash on hand is 30 million.
Loan: paid-in capital is 5 million.
Capital reserve is 25 million.
Company A and Company B established Company C in the form of joint venture. After the establishment of Company C, Company A ended all its operations and took the original plant and equipment as an investment in Company C ... The original value of plant and equipment was 2 million yuan, and the accumulated depreciation account balance was 300,000 yuan. Appraised by the asset appraisal agency, the equipment value of the workshop was confirmed as 65,438+0,800,000 yuan. Company B invested 50,000 yuan in materials, 200,000 yuan in original equipment and accumulated depreciation 1 10,000 yuan. After evaluation, it is confirmed that the value of the equipment is 220,000 yuan. When Company C receives the investment, it shall make the following financial treatment:
(1) received the investment from Company A, and the accounting entries are as follows:
Debit: 2,000,000 fixed assets.
Loan: paid-in capital1800,000.
Accumulated depreciation of 200,000
(2) After receiving the investment from Company B, the accounting entries are as follows:
Borrow: raw materials 150 000.
Fixed assets of 220,000 yuan
Loan: paid-in capital is 370,000 yuan.