Legal analysis: When a shareholder lends money to the company, the interest paid by the company on behalf of the shareholder shall be regarded as dividend paid to the shareholder.
Legal basis: Article 37 of the Company Law of People's Republic of China (PRC), the shareholders' meeting shall exercise the following powers:
(1) to decide on the operation of the company
(2) Electing and replacing directors and supervisors who are not employee representatives, and deciding on the remuneration of directors and supervisors;
(3);
(4) Examining and approving the reports of the board of supervisors or supervisors;
(5) To examine and approve the annual financial budget plan and final accounts plan of the company;
(VI) To examine and approve the company's profit distribution plan and loss recovery plan;
(7) To make resolutions on the increase or decrease of the registered capital of the company;
(8) To make resolutions on the issuance of corporate bonds.
(9) To make resolutions on the merger, division, dissolution, liquidation or change of corporate form of the company;
(10) Amending the Articles of Association.
(eleven) the provisions of the articles of association.
Where the shareholders unanimously agree to the matters listed in the preceding paragraph in writing, they may make a decision directly without convening a general meeting of shareholders, and all shareholders shall sign and seal the decision document.
Second, I would like to ask Master Company how to pay interest when it borrows from shareholders. Can it not pay interest?
When a company borrows money from shareholders, it is regarded as borrowing money from other units.
Borrowing: bank deposit loan: short-term loan interest is regarded as borrowing: financial expense loan: bank deposit According to the relevant regulations of the People's Bank of China and the tax department, the loan interest does not exceed 4 times of the bank's current interest rate for the same period. If there is a formal loan contract and a formal invoice, the financial expenses can be listed without pre-tax adjustment. Of course, as long as the company and shareholders reach an agreement, they can also not pay interest.
Third, the interest of shareholders on corporate loans.
Legal analysis: When a shareholder lends money to the company, the interest paid by the company on behalf of the shareholder shall be regarded as dividend paid to the shareholder.
Legal basis: Article 37 of the Company Law of People's Republic of China (PRC), the shareholders' meeting shall exercise the following powers:
(1) To decide on the company's business policy and investment plan;
(2) Electing and replacing directors and supervisors who are not employee representatives, and deciding on the remuneration of directors and supervisors;
(3) Examining and approving the report of the board of directors;
(4) Examining and approving the reports of the board of supervisors or supervisors;
(5) To examine and approve the annual financial budget plan and final accounts plan of the company;
(VI) To examine and approve the company's profit distribution plan and loss recovery plan;
(7) To make resolutions on the increase or decrease of the registered capital of the company;
(8) To make resolutions on the issuance of corporate bonds.
(9) To make resolutions on the merger, division, dissolution, liquidation or change of corporate form of the company;
(10) Amending the Articles of Association.
(eleven) other functions and powers stipulated in the articles of association.
Where the shareholders unanimously agree to the matters listed in the preceding paragraph in writing, they may make a decision directly without convening a general meeting of shareholders, and all shareholders shall sign and seal the decision document.
4. How to deal with monthly withholding interest when shareholders borrow from the company?
Withholding interest on bank loans:
Refers to the expenses that should be borne by the current period and paid by the later period.
We know that the interest on bank loans is generally settled quarterly.
In order to correctly calculate expenses and financial results, enterprises or individuals should accrue interest payable in the first two months of each quarter and record it in the "financial expenses" account of that month. At the end of each quarter, they will make adjustments according to the "loan interest notice" transferred by the bank. This is a complete quarterly settlement process. The entry is based on this.
A. Calculation formula:
Bank loan interest = average monthly balance of bank loans × monthly interest rate (formula 1)
Average monthly balance of bank loans = accumulated daily balance of bank loans (current month) ÷30 days (auxiliary formula)
B. Specific demonstration:
We take the three months of July 8.9 as a quarter. The entry should be generated as follows:
[Example] ① The average short-term loan balance of a commercial enterprise in July was 65,438+0,200,000 yuan. The monthly interest rate is 7.5 ‰. How much interest is due in July?
A: According to the known conditions, we apply the formula 1. namely
1200000×7.5‰=9000 yuan.
According to the calculation results, the accounting entries in July are as follows:
Debit: financial expenses-interest 9000.
Loan: accrued expenses-loan interest of 9000.
② The loan balance of this enterprise in August was 900,000 yuan. Assuming that the monthly interest rate is still 7.5‰, the interest in August is: (the operation is the same as above).
900000×7.5‰=6750 yuan
According to the calculation results, the accounting entries in August are as follows:
Debit: financial expenses-interest 6750
Loan: accrued expenses-loan interest 6750.
(3) The enterprise received the loan interest notice from the bank in late September. The actual interest paid in the third quarter was 23,200 yuan. When the enterprise actually pays, its accounting entries are as follows:
Debit: financial expenses-interest 7450(23200-6750-9000=7450)
Accrued expenses-loan interest15750 (67509000 =15750)
Loan: Bank deposit 23200.
Take your time. You will understand.
I really don't understand. You can remember these steps. In fact, you just apply the formula. The working principle is the same.
Answer to the supplementary question: only the interest payable for the first two months should be paid in advance every quarter and credited to the "financial expenses" account of the current month. These two months can be said to be completely preparing for the actual interest payment in the third month.
In the third month, that is, at the end of the quarter, you adjust the "financial expenses" subject according to the "loan interest notice" transferred by the bank, and pay it after it is included in the entry of the month.
Your understanding should be said to be correct.
As for the actual accrual time, as long as you get the daily accumulated balance data of bank loans at the end of each month, you can calculate the accrued interest. You just need to enter the current month's entry first. Complete the actual accrued interest in the afternoon or the next morning. I don't think it should be delayed. Even if the actual accrued interest is completed through fund transfer, it should be completed as soon as possible. Some institutions do not actually accrue interest in the first two months, but only generate the current month's catalogue. The actual accrued interest will not occur until the end of the quarter.