Debit: Cash on hand.
Loan: Other payables-* * Boss
Putting a sum of money into a temporary account depends on the nature of the source of funds. If the headquarters allocates working capital,
Debit: bank deposit
Loans: Other payables-Head Office
With banking, it is necessary to set up an account.
Independent accounting branches established in different places are funded by the head office, and the funds received by the branches are only used to pay employees' wages, social security and provident fund.
1. concept.
The head office manages its branches, which have the right to command, manage and supervise its branches in terms of production and operation, capital allocation and personnel management, and are qualified as legal persons and can independently bear civil liabilities. Branch is a legal concept corresponding to the head office, which refers to a branch that is managed by the head office in terms of business, funds and personnel and does not have legal person status. The branch is not independent in law and economy, and belongs to the subsidiary of the head office.
2. Contact and difference.
(1) The branch does not have its own independent property, and the property actually occupied and used is part of the property of the head office and listed in the balance sheet of the head office.
(2) The branch does not have the legal person qualification and does not bear civil liability independently.
(3) The establishment procedure of a branch is different from that of a company in the general sense, and the establishment of a branch only requires simple registration and business opening procedures.
(4) The branch does not have its own articles of association, and there is no corporate management decision-making body such as the board of directors.
(5) The name of the branch company is the name of the head office plus the words of the company. Although the name has the word company, it is not a real company.
Second, the parent company and subsidiaries
1. concept.
A parent company refers to a company that owns more than a certain proportion of shares in another company or can actually control another company through an agreement. Having the qualification of a legal person and being able to bear civil liability independently. Subsidiary is a legal concept corresponding to the parent company, which refers to a company whose shares are held by another company or actually controlled by another company through an agreement. A subsidiary company has the status of a legal person and can bear civil liability independently.
2. Contact and difference.
(1) The subsidiary is actually controlled by the parent company.
The parent company has the actual decision-making power on major issues of its subsidiaries, can decide the composition of the board of directors of its subsidiaries, and can directly exercise the power to appoint directors of the board of directors.
(2) The relationship between parent company and subsidiary company is based on the agreement of share possession or control.
Generally speaking, shareholders with more shares have greater decision-making power over company affairs. Therefore, if a company owns more than 50% of the shares of another company, it can actually control the company. In practice, the shares of most companies are scattered, and as long as they have more than a certain proportion of shares, they can obtain a controlling position. In addition to controlling shares, a company can also control another company by concluding some special contracts or agreements.
(3) The parent company and subsidiaries are independent legal persons.
Although subsidiaries are actually controlled by the parent company, restricted and managed by the parent company in many aspects, and some of them are actually similar to the branches of the parent company, legally speaking, subsidiaries belong to independent legal persons, engage in business activities in their own names and independently bear civil liabilities.
Subsidiaries have their own articles of association, board of directors and other corporate decision-making bodies. A subsidiary has its own independent property, and the property it actually occupies and uses belongs to the subsidiary and has its own balance sheet. The subsidiary and the parent company shall bear their respective responsibilities to the extent of their own property and shall not be related to each other. As the largest shareholder of the subsidiary, the parent company is only responsible for the debts in the operating activities of the subsidiary to the extent of its capital contribution to the subsidiary. To set up a subsidiary, an application must be made in strict accordance with the requirements for setting up a company, and business can be started only after obtaining a business license and going through relevant formalities according to law.
Third, subsidiaries and branches
1. Different building methods.
The subsidiary is established by the shareholders of the company in accordance with the provisions of the Company Law, and meets the requirements of the Company Law on the conditions for the establishment of the company and the mode of capital contribution. The head office applies to the local industrial and commercial authorities outside its domicile for the establishment of a branch office, which belongs to the establishment of a branch office.
2. Different legal status.
A subsidiary is an independent legal person with legal personality, independent name, articles of association and organization, and engages in business activities in its own name. Branches have no legal personality, independent name, articles of association and organization, and engage in business activities in the name of branches of the head office.
3. Different control methods.
Generally, the parent company does not directly control its subsidiaries, but affects its production and operation activities by appointing and dismissing board members and making investment decisions. The personnel, business and property of the branch company are directly controlled by the head office and engaged in business activities within the business scope of the head office.
There are different ways to assume debt responsibility.
As an independent legal person, a subsidiary is liable for its debts with all its assets. As the branch does not have its own independent property, it is financially unified with the head office. Therefore, the head office is responsible for paying off its operating debts, that is, the head office is responsible for the debts in the operating activities of the branch company to the extent of all its property.
5. The business license obtained is different.
The subsidiary receives the Business License of Enterprise as a Legal Person with the name of the legal representative. The branch company obtains a business license with the words "person in charge" on it.
Financial problems of independent accounting branches 1/ Without paid-in capital, it is impossible to set up a company and even fail the annual inspection.
2. The owner's equity account must be used, and the income and profit of independent accounting must be in the equity account.
3, can be completely separated, if there is business in the future, you can also hang the current account.
We are an independent accounting branch and have no paid-in capital.
The branch does not have the qualification of an independent legal person, and only accounts for expenses and nothing else.
How do independent accounting branches open accounts? The branch has no registered capital (because the company wants to set up a company, it must increase the corresponding registered capital), that is to say, there is no need to set up a "paid-in capital" account. If it is the start-up fund allocated by the head office, it will be linked to "other payables". The rest of the accounts are the same as ordinary companies, which is related to the nature and scale of your company. Our company is a branch, with its head office in Shanghai and its branch in Jiangsu. We have independent accounting, and we have our own business license, tax registration certificate and organization code certificate. There is no paid-in capital account. What you need to see now is that your business license does not indicate "registered capital" and whether the registered capital has arrived. The general branch did not indicate this.
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How to cancel the cancellation procedure of independent accounting branch: the company decides to cancel the branch or the branch is ordered to close the submitted documents according to law: 1. Application for cancellation of branch registration signed by the legal representative of the company; 2. The company's resolution to cancel the branch; Or a court bankruptcy ruling; Or files ordered by administrative organs to be closed; 3. The original and copy of the business license of the branch. Program: 1. After the company has prepared all the documents, the representative or entrusted agent designated by the company shall submit an application to the registration authority with the relevant agency certificate, and the registration authority will issue a Notice of Acceptance of Enterprise Registration after accepting it; 2. The licensee shall pay the registration fee to the registration authority with the Notice of Acceptance of Enterprise Registration and the ID card, and obtain the business license; Or receive the Notice of Rejection of Enterprise Registration. Time limit: 3 working days
Do independent accounting branches need independent accounting institutions? Not necessarily.
In many domestic enterprises with branches, the accounts of the branches are handled by the accountants of the head office. Only branches of large enterprises, such as banks and insurance companies, will have independent accounting institutions in their branches.
Do non-independent accounting branches need annual report publicity? All registered enterprises shall, in accordance with the requirements of the Provisional Regulations on Enterprise Information Publicity, submit annual report publicity and instant publicity information. Therefore, non-independent accounting branches should also be publicized in the annual report.