The specific items are as follows:
Debit: bank deposits (fixed assets, intangible assets)
Loan: paid-in capital-shareholders
Enterprises accept the capital invested by investors and debit such subjects as bank deposits, other payables, fixed assets, intangible assets and long-term equity investment.
Credit this account according to its share in registered capital or share capital, and credit the account of "capital reserve-capital premium or share capital premium" according to its difference.
The paid-in capital of general enterprises shall be accounted for according to the following provisions:
1. The capital invested by investors in cash shall be regarded as paid-in capital. The money actually received or deposited in the enterprise bank shall be included in the capital reserve.
2. The capital invested by investors in non-cash assets shall be included in the paid-in capital according to the value confirmed by investors. Intangible assets accepted by investors in initial stock issuance shall be accounted for according to the book value of the intangible assets with investors.
3. The foreign currency invested by the investor, if there is no exchange rate stipulated in the contract, shall be converted at the exchange rate on the day when the investment is received; If the exchange rate is agreed in the contract, it shall be converted into the exchange rate agreed in the contract, and the conversion difference arising from different exchange rates shall be treated as capital reserve.
4. If a Chinese-foreign contractual joint venture returns the investors' investment during the cooperation period in accordance with the provisions of relevant laws and regulations, it shall separately account for the returned investment and reflect it as a deduction of paid-in capital in the balance sheet.
An enterprise shall, in accordance with the articles of association, contracts, agreements or relevant regulations, confirm the invested capital according to the actually received monetary, physical and intangible assets. The establishment of a company must be verified by a certified public accountant in China.
(1) The monetary investment is mainly confirmed and verified according to the receipt voucher. Foreign investors' foreign exchange investment shall obtain the certificate from the foreign exchange administration department of the profit source.
(2) If the capital contribution is made by physical assets such as buildings, machinery and equipment, materials and materials, it shall be confirmed on the basis of all relevant documents, and physical inventory and field investigation shall be conducted to verify the relevant capital contribution. Houses and buildings should have property certificates.
(3) Where intangible assets such as patent right, proprietary technology, trademark right and land use right are used as capital contribution, relevant vouchers and documents shall be used as the basis for confirmation and verification. The industrial property rights and know-how contributed by a foreign party must meet the prescribed conditions.
How to keep accounts of the company's investment funds? According to the introduction of our article above, we can know that if a company invests its capital in other companies with a high proportion and can hold 25% or more shares, this investment can be included in the accounting subjects of long-term equity investment, and other investments can also be included in the accounting subjects such as trading financial assets.