Because investors can't share the dividends and investment returns of private enterprises, according to the articles of association of private enterprises, investors have no decision-making power and control power of private enterprises, and the assets of private enterprises can't be returned to investors. Therefore, the capital contribution should be included in the "non-operating expenses" account, and the accounting voucher of the investor is: borrowing: non-operating expenses.
Two hundred thousand
Loans: bank deposits
Two hundred thousand