Loan: paid-in capital

According to the policy, shareholders can also use materials, products, fixed assets and intangible assets. And old companies can also use capital reserve or surplus reserve to increase capital. The entry format is the same as above, but the debit will become raw materials, inventory goods, intangible assets, capital reserve and surplus reserve.

If it is a foreign-funded company, the entry is the same as above when receiving monetary funds. If the amount of foreign currency remitted last time is greater than the registered capital, the excess amount of foreign currency shall be included in the capital reserve.

The proportion of project capital to registered capital and the specific proportion of project capital shall be approved by the project examination and approval unit when examining and approving the feasibility study report, according to the economic benefits of the investment project and the willingness and evaluation opinions of the bank loan.

Project capital is actually the capital invested when the enterprise is established, which should be fully reflected in the owner's equity according to the current accounting standards.

All foreign currency accounts at the end of the extended data period shall be converted into functional currency according to the exchange rate at the end of the period.

Foreign currency account ending exchange gain/loss = foreign currency account ending foreign currency amount × ending exchange rate-the original functional currency amount of the account.

Example: On March 1 day, the debit balance of accounts receivable (USD account) was 8 10000 yuan (100000 USD). March 3 1 daily market exchange rate 1 USD =8 yuan RMB.

Debit: financial expenses-exchange gains and losses 10000.

Credit: accounts receivable (USD account) 10000

Baidu Encyclopedia-Paid-in Capital