Debit: Bank deposit-4.5 million.
Loan: paid-in capital-4.5 million.
It should be noted that sometimes when injecting capital, some shareholders inject more capital than originally stipulated, and the extra part should be included in: capital reserve. Due to foreign exchange reasons, when foreign companies inject capital, there will always be a part of the prescribed amount after calculation, and the rest will also be included in the capital reserve.
Question 2: How to make a capital increase entry? This is a false capital increase. ...
Transfer ordinary households to temporary accounts for capital increase.
Debit: Other receivables.
Loan: bank deposit
The capital increase will be transferred back to basic deposit account.
Debit: Bank deposit-basic deposit account
Loan: paid-in capital
I hope I can help you!
Question 3: How to make accounting entries about capital increase? We are going to add 65,438+0,600, and then transfer from one account of the company to another account of the company. 65,438+0.65,438+0.65,438+0 all belong to the same bank-not the investor's account. It is invalid to transfer money to the capital verification account.
After the capital verification, it was transferred out, or transferred to someone else's private account. The transfer-out amount is160,000. How to make proper accounting entries? This is a false capital verification to withdraw capital contribution.
Entry:
Debit: bank deposit-capital verification account 16000000.
Loan: paid-in capital 16000000.
Debit: bank deposit-basic deposit account16000391.11
Financial expenses-interest -39 1. 1 1
Loan: bank deposit-capital verification account 16000000.
Debit: other receivables-investor 16000000.
Loan: Bank deposit-basic deposit account 16000000.
Question 4: How to make subscription accounting entries after capital increase? At present, there are two approaches in practice.
The first kind:
After the enterprise has gone through the formalities for capital increase, when the shareholders fail to pay the capital contribution:
Debit: other receivables-subscribed capital contribution -XX shareholders
Loan: paid-in capital
When the shareholder's contribution actually arrives:
Debit: bank deposit
Loan: other receivables-subscribed capital contribution -XX shareholders
The second type:
After the enterprise has gone through the formalities of capital increase, when the shareholders fail to pay their capital contribution, no accounting treatment will be carried out in accounting.
When the shareholder's contribution actually arrives: by: bank deposit.
Loan: paid-in capital
It is usually more reasonable to adopt the second method.
Question 5: Accounting treatment of enterprise's capital increase: the capital increase is 6,543,800+million.
Debit: Bank deposit is 6,543,800+million.
Loan: paid-in capital 1000.
Lend it to a friend in cash.
Debit: Other receivables.
Loan: Bank deposit is 6,543,800+million.
Doing this as a rookie and a self-righteous accountant will do it. Do you think our registration and business are * * *? This is stupid and superficial.
First of all, I suggest that the funds be allocated in batches. Secondly, don't borrow money privately. It's best to pay in advance by purchasing. Finally, the contract should be clever, especially to grasp the payment time and delivery time, and it is best to have real payment vouchers before and after the purchase and sale contract as a cover.
I hope I can help you.
Question 6:20 14 capital increase will adopt subscription system. How to make accounting entries after capital increase? Who will do it? At present, there are two practices in actual operation.
The first kind:
After the enterprise has gone through the formalities for capital increase, when the shareholders fail to pay the capital contribution:
Debit: other receivables-subscribed capital contribution -XX shareholders
Loan: paid-in capital
When the shareholder's contribution actually arrives:
Debit: bank deposit
Loan: other receivables-subscribed capital contribution -XX shareholders
The second type:
After the enterprise has gone through the formalities of capital increase, when the shareholders fail to pay their capital contribution, no accounting treatment will be carried out in accounting.
When the shareholder's contribution actually arrives:
Debit: bank deposit
Loan: paid-in capital
Personally, I think the second approach is more reasonable.
Question 7: Accounting treatment of capital increase First of all, capital increase must be resolved by the shareholders' meeting to amend the company's articles of association.
Secondly, if Shareholder A becomes 2 million shares, it does not need to pay 2 million shares, but only 2 million -50 = 1.5 million shares, because the original 500,000 shares are still owned by Shareholder A. If you pay 2 million shares, you will have to invest more, and the part with more investment can only be used as capital reserve (capital premium).
Accounting entries:
Debit: bank deposit 400 (A200+B100+C100)
Loan: paid-in capital -A 150
Paid-in capital -B 100
Paid-in capital -C 100
Capital reserve-capital premium 50
Finally, an audit should be conducted before capital increase. Net assets (assets-liabilities) are the rights and interests of the original shareholders. If it is greater than the original registered capital of 500,000 yuan, it shall be all contributed by the original shareholders, or the original shareholders make less contributions, or the new shareholders increase their capital by shares, but the net assets before the capital increase cannot be recorded in this capital increase.
If the pre-investment audit results show that the net assets are negative (indicating the company's losses), then the original shareholders must invest more if they want to make up for the losses according to the pre-agreed share ratio.
There is another way that is less complicated, that is, to distribute profits before capital increase, so that the net assets are equal to the original investment amount (500,000), so that the problem of recalculation when new shareholders become shareholders will not be involved.
It is the practice of all enterprises to increase capital on the basis of the company's assets in Sichuan on the base date of capital increase, otherwise it is unfair.
Question 8: How to make accounting entries for capital increase? You need to increase capital and borrow it.
Then return the loan to the other party, but you paid by payment.
Since it is in the form of payment, there is no need to write down any other receivables.
Debit: accounts payable
Loans: bank deposits
After purchase, etc. If you need to pay, you will slowly flush it out.
Remember: the money has arrived,
At the end of the year, we should think about the annual inspection of industry and commerce.
Question 9: What is the accounting treatment of the company's capital increase? There are generally three ways for enterprises to increase their capital: one is to convert capital reserve into paid-in capital or equity. Accounting should debit "capital reserve-capital premium" or "capital reserve-equity premium" and credit "paid-in capital" or "equity". The second is to convert surplus reserve into paid-in capital. The accountant should debit "surplus reserve" and credit "paid-in capital" or "equity". It should be noted here that capital reserve and surplus reserve belong to owners' equity. When converted into paid-in capital or share capital, if the enterprise is a wholly-owned enterprise, the accounting is relatively simple and can be carried forward directly. If it is a joint stock limited company or a limited liability company, the share capital of each shareholder shall be increased in proportion to the shares held by the original investor. The third is the investment of the owners (including the original business owners and new investors). Enterprises accept the capital invested by investors, debit bank deposits, fixed assets, intangible assets, long-term equity investment and other subjects, and credit paid-in capital or equity and other subjects. Where a joint stock limited company realizes capital increase by issuing stock dividends, it shall distribute dividends according to the number of shares originally held by shareholders. If the dividend distributed according to the proportion of shares held by shareholders is less than one share, an appropriate method shall be adopted. For example, when the shareholders' meeting decides to distribute the stock dividend at 65,438+00% of the face value of the stock (assuming that the issue price and face value of the new shares are the same as the original shares), the shareholders holding less than 65,438+00 shares will not be able to receive one share. In this case, there are two options. One is to change the dividend of less than one share into cash dividend and pay it in cash. Second, shareholders transfer to each other to form a whole share. Stock dividends distributed in the profit distribution plan approved by the shareholders' meeting shall be debited to the "profit distribution" subject and credited to the "equity" subject after going through the capital increase procedures. The bondholders of a convertible company exercise the conversion right to convert their bonds into stocks. Debit the account of "bonds payable-convertible corporate bonds (face value, interest adjustment)" according to the balance of convertible corporate bonds, debit the account of "capital reserve and other capital reserves" according to the amount of its equity components, and credit the account of "equity" according to the total face value of shares and the number of shares converted. When an enterprise converts a restructured debt into capital, it should debit accounts payable and other subjects according to the book balance of the restructured debt, credit paid-in capital or equity according to the total par value of the shares of the enterprise enjoyed by creditors due to the abandonment of creditor's rights, and credit or debit capital reserve-capital premium or capital reserve-equity premium according to the difference between the total fair value of shares and the corresponding paid-in capital or equity. In exchange for the services provided by employees or other parties through equity-settled share-based payment, the account of "capital reserve-other capital reserve" shall be debited and credited to the account of "paid-in capital" or "equity" according to the amount determined by the actual exercise conditions on the exercise date.
Question 10: How to account for capital increase? Hello, Mr. Li from the accounting school will answer your questions.
The subscription system does not make accounting treatment at the time of subscription, and then makes capital increase entries at the time of payment. Borrow paid-in capital from bank deposits.
Welcome to give me a nickname-ask all the teachers in the accounting school.