How to prepare accounting entries for a machine device worth 750,000 yuan invested by an investor
1. A machine device worth 750,000 yuan invested by an investor. How to prepare accounting entries? Accounting entries:
Debit: fixed assets 750,000
Credit: paid-in capital 750,000
2. Appendix to the "Accounting Standards for Business Enterprises"—Accounting Accounts and Major Accounts (Ministry of Finance Accounting [2006] No. 18), the main accounting treatment of paid-in capital:
(1) When an enterprise accepts capital input from investors, it debits "bank deposits" and "other dues". Accounts such as "Receipts", "Fixed Assets", "Intangible Assets", "Long-term Equity Investment", etc. are credited to this account according to their share in the registered capital or share capital, and the difference is credited to "Capital Reserve - —Capital premium or equity premium” account.
(2) The stock dividends distributed in the profit distribution plan approved by the shareholders' meeting shall be debited to the "Profit Distribution" account and credited to this account after the capital increase procedures are completed.
If the capital reserve is converted into capital by resolution of the shareholders' meeting or similar organization, the "Capital Reserve - Capital Premium or Equity Premium" account will be debited and this account will be credited .
(3) When the holders of convertible corporate bonds exercise their conversion rights and convert the bonds they hold into stocks, the balance of the convertible corporate bonds will be debited to "Bonds Payable - Convertible Corporate Bonds" (Par value, interest adjustment)" account, according to the amount of its equity component, debit the "Capital reserve - other capital reserve" account;
The par value of the stock calculated based on the par value of the stock and the number of converted shares The total amount will be credited to this account, and the difference will be credited to the "Capital Reserve - Equity Premium" account. If there is a cash payment for non-convertible shares, accounts such as "Bank Deposits" should also be credited. On the 1st, we received machinery and equipment invested by investors, worth 800,000 yuan, and bank deposits of 150,000 yuan. We prepared accounting entries
Debit: Fixed assets 800,000
Bank deposits 150,000
Loan: Paid-in capital (or including capital reserves) 950,000 1 The investor invests additional investment in a machine device worth 1,000 yuan. 2. A donated device worth 600 yuan. Prepare accounting entries
Debit: fixed assets 1,600
Loan: paid-in capital 1,000
Non-operating Income 600. A machine equipment invested by an investor is worth 16,000 yuan, and a patent is 240,000 yuan. How to write the entries?
Borrow: Fixed assets 16,000
Intangible assets 240,000
Loan: Paid-in capital 256,000 The investor invests additional investment in a machine device with a value of 100,000 yuan. Find Accounting entries
Debit: fixed assets 100,000
Credit: paid-in capital 100,000 On the 12th, a foreign company invested in a machine installation worth 100,000 yuan. How to prepare accounting entries
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Borrow: Fixed assets 100,000
Loan: Paid-in capital 100,000
Borrow: Long-term borrowing 200,000
Loan: Paid-in capital 200,000 Investors One device is invested, the purchase price of the device is 10,000 yuan, and the value-added tax is 1,700 yuan.
How to prepare accounting entries
Debit: fixed assets 11,700
Credit: paid-in capital 11,700 Investors invest in an equipment worth 78,000 yuan accounting entries
The simplest one is
Borrow: fixed assets 78,000
Loan: paid-in capital 78,000
If it is more complicated, if the investor invests 78,000 but agrees with the enterprise If the investment is N yuan, it means borrowing: fixed assets 78,000
Loan: paid-in capital N
Capital reserve 78,000-N, accepting donations of machinery and equipment Taiwan, worth 200,000 yuan. Accounting entries
Debit: fixed assets 200,000
Credit: non-operating income 200,000