The consulting company has no business and no income. How to make an account?

The company has been established for almost two years. There has been no business, no income, but expenses have been incurred, and every month is zero declaration. But because the employee insurance premium has been withheld and remitted, the boss personally transferred a sum of money to the company account. How to make an account?

Enter ... in the journal.

Debit: bank deposit

Loan: Other Payables-Boss

Do I have to invoice if I have income?

According to the tax law, it is necessary to issue invoices.

Can you put a sum of money in to pretend to be income?

If there is really no income, there is no need to deliberately invest a sum of money to pretend to be income. I believe the Inland Revenue Department will seek truth from facts.