Question 1: What is project capital? Briefly describe what project capital is.

Key points of the answer:

Currently in our country, for various operating investment projects, including capital construction, technological transformation, real estate development projects and collective investment projects of state-owned units, capital funds are on a trial basis. system (there is no capital system for public welfare investment projects).

Project capital refers to the amount of capital subscribed by investors in the total project investment. Capital metal consists of own funds.

Question 2: What are the main sources and forms of corporate capital? I hope this can help you:

The main sources of corporate capital are:

1 . *** Fiscal budgetary funds, extrabudgetary funds and various special construction funds at all levels;

2. Funds provided by state-authorized investment institutions;

3. Funds invested by domestic and foreign enterprises and institutions;

4. Funds invested by individuals in society;

and other methods.

Enterprise capital can be expressed in the form of currency, or in kind

, industrial property rights, non-patented technology, and land use rights as valuation contributions. Investment in physical objects, industrial property rights, non-patented technologies, and land use rights must be evaluated and priced by a qualified asset appraisal agency in accordance with the law, and must not be overestimated or underestimated. In addition, the proportion of capital contribution based on industrial property rights and non-patented technology shall not exceed 20% of the total capital of the investment project, unless the state has special regulations on the use of high-tech achievements.

The capital of the investment project is subscribed once and is paid in proportion year by year according to the approved construction progress.

Question 3: What is the difference between capital and capital? It should be:

Debit: bank deposits

Accounts receivable (insufficient capital portion)

Loan: paid-in capital

However, as a financial officer, you should know where the money has gone. If there is no proof of transfer, you cannot record it.

Because this may involve shareholders evacuating capital. Or false capital contribution, etc.

Question 4: What is national capital? State capital is the capital formed by investing state-owned assets in enterprises by government departments or institutions that have the authority to invest on behalf of the state.

Question 5: What is foreign exchange capital? Foreign exchange capital account refers to an account established by foreign-invested enterprises with capital invested in foreign exchange by Chinese and foreign investors. Its income is the capital invested by Chinese and foreign investors in foreign exchange. , expenditures include foreign exchange expenditures under the current account of foreign-invested enterprises and foreign exchange expenditures under the capital account approved by the foreign exchange bureau.

After an enterprise opens a foreign exchange capital account, it should transfer the invested capital that has not been used up to the foreign exchange capital account. The foreign exchange capital account is limited to investment funds. Enterprises that have used up their invested capital will no longer open foreign exchange capital accounts.

Question 6: What is the role of capital? What is commercial capital? What is its function?

Answer: (1) Commercial capital is a form of capital that is separated from the movement of industrial capital and plays an independent role in the circulation field. That is, capital that specializes in buying and selling goods for the purpose of obtaining commercial profits.

(2) The existence of commercial capital is conducive to industrial capitalists improving economic benefits. Commercial capital plays an important role in increasing industrial profits.

① The existence of commercial capital is conducive to industrial capitalists improving economic benefits. Commercial capital frees industrial capitalists from commodity sales and enables them to concentrate on commodity production activities, thereby improving economic efficiency and increasing total profits. ②The existence of commercial capital is conducive to saving circulating capital. Commercial capitalists can concentrate commercial activities, and the turnover rate of commercial capital is faster than that of industrial capital. This reduces the capital used in the circulation process among the total social capital and increases the capital in the production process, which is conducive to the development and development of production. Increase in profits. ③The activities of commercial capital can accelerate the turnover of industrial capital. Commercial capital speeds up the conversion of commodity capital into monetary capital, thereby accelerating the turnover of industrial capital; at the same time, due to the concentration of commercial capital, one turnover of it can not only represent the turnover of many capitals in one production sector, but also represent different production sectors. The turnover of certain capitals, thereby accelerating the turnover of industrial capital. ④The activities of commercial capital can shorten the circulation time. Commercial capitalists specialize in commodity buying and selling activities and are familiar with market conditions, circulation channels and commodity prices, so they can speed up the circulation of commodities and shorten circulation time.

Question 7: Briefly describe what the capital system is. The capital system refers to the legal regulations established by the state around the raising and management of capital, as well as the responsibilities and rights of owners. Its contents mainly include: methods for determining capital; statutory capital; classification of capital; capital raising; capital management; capital reserve, etc.

The existence of capital is the inevitable result of the development of the commodity economy, the cornerstone of the modern enterprise system or company system, and the basic element of the market economy, and its existence is inevitable.

Characteristics of the capital system:

It is a non-debt fund. The project legal person does not bear any interest and debt on this part of the fund. Investors can enjoy the owner's rights and interests according to the law according to the proportion of their capital contribution. , can also transfer its investment, but generally cannot withdraw it in any way.

The capital system is consistent in principle for different industries and different enterprises, but there are also differences. The main reason is that the composition of the national capital of state-owned enterprises in different industries is different. Here we mainly introduce the following enterprises:

(1) Transportation enterprises

(1) The existing fixed funds of transportation enterprises that belong to the capital part (deducting the expenditure of special projects that have been transferred to completion) In addition to the balance of the renewal and reconstruction fund in the , current funds and special funds, for decentralized ports under the dual leadership of the Ministry of Transport and the city where the port is located, the balance of the port maintenance fund should also be included.

(2) For transportation enterprises’ existing production development funds and reserve fund balances, according to the financial system regulations, if the enterprise changes its organizational form and implements a joint-stock system, it should be converted into state capital, and when specifically defined, Comply with relevant department regulations.

(2) Posts and telecommunications enterprises

Posts and telecommunications enterprises are newly established and shall be operated in accordance with the relevant provisions of the newly promulgated financial system. Existing central state-owned postal and telecommunications enterprises and local rural telephone companies The capital of an enterprise can be determined according to the following principles:

(1) The balance of the enterprise’s fixed fund (deducting the expenditures for special projects that have been completed to be transferred), current funds, and special funds shall be used as national capital gold.

(2) The enterprise’s existing line reconstruction fund is essentially a depreciation fund and should also be used as national capital.

(3) Construction and real estate development enterprises

(1) The original "development and operation fund allocated by the financial department" is converted into national capital.

(2) The original "development and operation funds allocated by the competent authorities" are generally listed as corporate capital.

(3) The "Enterprise Development and Operation Fund" transferred by the original real estate development enterprise through after-tax profits, as well as the "Production Development Fund" and "Reserve Fund" in the special funds, shall be treated in accordance with the "General Principles of Corporate Finance" requirements and the scope of the above three base metal investor rights. After the real estate development enterprise determines the original investor and the amount of investor's capital contribution, it will be listed as capital or public reserve fund.

(4) Financial and Insurance Enterprises

(1) In order to strengthen the management of the financial industry and protect the interests of creditors, the Central Bank has proposed minimum capital for the establishment of banks and non-bank financial institutions. Limit requirements.

(2) When enterprises raise capital, the methods of raising capital are also different due to their different natures. The capital of state-owned enterprises is generally approved by the state and allocated by the Ministry of Finance from the fiscal budget. The capital of regional banks is generally allocated by local finance. The capital of foreign-funded banks is basically allocated by their foreign investors. The capital of joint-stock enterprises Funds need to be raised by issuing shares or issuing capital certificates to shareholders.

Contents of the capital system:

The capital system mainly involves the following contents:

(1) Quantitative requirements for statutory capital. The so-called statutory capital refers to the minimum amount of capital that must be raised to start a business stipulated by the state, or the minimum amount of capital that must be possessed when the business is established, otherwise the business shall not be approved for establishment

(2) Capital Fund raising methods. According to national laws and regulations, enterprises can absorb various capital funds in various ways. When raising capital, an enterprise can absorb either monetary capital investment or investment in physical and intangible assets. However, the physical and intangible assets absorbed should be valued according to the amount confirmed by assessment or agreed upon in the contract or agreement.

(3) Intangible assets investment limit. Most countries in the world allow the use of intangible assets to invest in enterprises, but at the same time they also limit the proportion of investment in intangible assets.

(4) Financing period of capital. Enterprise capital can be raised in one go or in installments. Enterprises should raise capital in a timely manner in accordance with laws, regulations, contracts, and articles of association. There are generally three types of regulations regarding capital raising periods: First, the paid-in capital system. That is to say, when the enterprise is established, the total amount of capital must be determined and raised in one go. The paid-in capital must be consistent with the registered capital, otherwise the enterprise shall not be established; the second is the authorized capital system. That is to say, when the enterprise is established, although the total capital must be determined, whether it is raised in full at once is particularly relevant to the establishment of the enterprise. As long as the first phase of capital is raised, the enterprise can be established, and the rest is provided by...>> < /p>

Question 8: What do capital investment and full investment mean? Full investment means that the investment consists of own funds, borrowed funds, and interest generated from loans during the investment period.

Capital investment is invested by the project legal person’s own funds.

Question 9: What does capital mean? Capital is the capital for operating industry and commerce

Assets = capital + other accumulation + liabilities, that is: capital + other accumulation - assets - liabilities = capital equity < /p>

Capital management refers to management around the maintenance and appreciation of capital, taking capital gains as the core of management to maximize capital profitability

Question 10: What is project capital? Brief description of what is a project capital.

Key points of the answer:

Currently in our country, for various operating investment projects, including capital construction, technological transformation, real estate development projects and collective investment projects of state-owned units, capital funds are on a trial basis. system (there is no capital system for public welfare investment projects).

Project capital refers to the amount of capital subscribed by investors in the total project investment. Capital metal consists of own funds.