1. Included in other payables, the money lent to the company is used by the company and has nothing to do with setting deposit subheads;
2. If the money is used as the deposit of the other party, the other party must issue a deposit certificate, and sign and seal it as the attachment of the original voucher of the accounting voucher and the receipt issued by the other party.
A legal person refers to an organization that has the capacity for civil rights and civil conduct, enjoys civil rights and undertakes civil obligations independently according to law.
The characteristics of legal persons are as follows:
1, the legal person is the collective subject, and the legal person is the organic unity of the collection of people and property;
2. The legal person has independent property; Legal persons can bear civil liability independently;
3. A legal person has independent personality and can participate in civil activities in its own name.
The responsibilities of the company as a legal person are as follows:
1. Take responsibility for the company's debts with all the property;
2. The legal representative engages in civil activities in the name of the company, and the legal consequences shall be borne by the company;
3. If the legal representative causes damage to others when performing his duties, the company shall bear civil liability.
Legal basis:
Company Law of the People's Republic of China
essay
The company is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.