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. When an enterprise receives the funds invested by investors, it debits the subjects such as "bank deposits" and "fixed assets" and credits the subjects such as "paid-in capital".
Extended data
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) For monetary investment, it is mainly confirmed and verified according to the receipt voucher. For foreign investors' foreign exchange investment, they should obtain the certificate from the foreign exchange administration department of the profit source. As for the investment in physical assets such as buildings, machinery and equipment, materials and materials, it should be confirmed on the basis of various relevant documents, and physical inventory and field investigation should be carried out to verify the relevant investment. Houses and buildings should have property rights certificates.
(3) For intangible assets such as patent right, proprietary technology, trademark right and land use right, all relevant documents and materials should 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.
References:
Baidu Encyclopedia-Paid-in Capital