Monetary funds are accounted for according to the actually received foreign currency amount * or the actual exchange rate of the current month 1 day (that is, the exchange rate that the company has been using in foreign exchange transactions), and the recorded value of paid-in capital is accounted for according to the increased registered capital amount * foreign investment ratio * actual exchange rate stipulated in the capital increase agreement.

For physical investment, if it is necessary to evaluate the physical object, the estimated amount should be taken as the entry value. The paid-in capital is the increased registered capital agreed in the capital increase agreement, and the balance is included in the capital reserve.