1 Society is neither a service industry nor a consulting industry. Society is a society that implements the accounting system of non-profit organizations (similar to the accounting system of public institutions), while service industry or consulting industry is an enterprise that implements the accounting system of enterprises or small enterprises. The difference between non-profit organizations and enterprises is that they need the approval of local civil affairs departments.

2. In the accounting system of non-profit organizations, there is no "paid-in capital" accounting subject, which is net assets. It is necessary to distinguish between non-limited net assets and limited net assets. Generally, the investment without specified purposes is the former, that is, non-limited net assets.

If the accounting standards for small businesses have been used, you can adjust the subjects and transfer the corresponding records to the relevant subjects of the accounting system of non-profit organizations. For example, paid-in capital is transferred to unrestricted net assets.

Borrow: paid-in capital

Loan: unrestricted net assets

3. If the legal person or borrower agrees, it can be converted into investment, and these people need to sign an agreement with the unit as investment, which will be accounted for.

Debit: other payables-legal person

Loan: unrestricted net assets-investment by legal person

4. Same as above. The nature of the money given to the Institute, whether in cash or deposited in the corporate account of the bank and then used, is the same, and the treatment is the same as Article 3.