Credit cooperative member stock certificates: Stock certificates are the basis for dividends.

According to the provisions of Article 18 of the "Interim Provisions on the Management of Rural Credit Cooperative Provincial (Autonomous Regions, Municipalities) Federations"

The provincial federations have a share capital of RMB 100,000 per share. The capital contribution ratio of a single member shall not exceed 10% of the total share capital of the provincial federation, and the amount of shares contributed by a member shall not exceed 30% of its paid-in capital.

Member companies invest in shares with monetary funds, and the share capital is raised in full at once. The Provincial Association prints and issues registered equity certificates, indicating the face value in RMB, which serves as the ownership certificate and the basis for dividends of the members.

The "Opinions on the 2003 Annual Accounting Final Accounts of Rural Credit Cooperatives" promulgated by the China Banking Regulatory Commission and the State Administration of Taxation on December 17, 2003 stipulates that dividends and dividends distributed according to members' share capital, The maximum total amount shall not exceed 15% of the share capital; for members who bought shares after 1993, only dividends will be distributed without interest guarantees.

Accounting of members’ stock funds

For the accounting of members’ shares, supply and marketing cooperatives should set up a “members’ stock fund” account. This is a fund source account. When an investment is received and the share capital is transferred, a credit will be recorded. When a share is withdrawn or transferred, a debit will be recorded. The remaining credit indicates that the member's share capital is actually counted. This account can set up detailed accounts according to members or member societies for detailed accounting.

1. In order to raise its own funds, a grassroots supply and marketing cooperative expanded its membership. Wang Feng applied and was absorbed, buying 50 shares at 10 yuan per share, totaling 500 yuan, and received cash. Prepare the accounting entries as follows:

Debit: cash 500

Loan: member's share capital - Wang Feng 500

2. Li Linyin, a member of the company If you want to move, you will need to withdraw 100 yuan from your shares and pay in cash. Prepare the accounting entries as follows:

Debit: member stock capital - Li Lin 100

Credit: cash 100 The supply and marketing cooperative should withdraw the dividends payable to members on a quarterly basis through "withholdings" "Expenses" Account Accounting

Qualified shares are non-refundable but can be transferred. The second is investment shares. The share capital can be returned after three years. Dividends are settled once a year. You only need to hold a gold certificate. You can receive dividends at the local credit union. If you no longer want to hold the credit union's shares, you can find someone who wants to hold the credit union's shares to transfer them or ask the credit union's staff to help keep an eye on people who want to buy shares.

The stock capital of credit unions is not a real sense at present. It is just a different display of funding sources in accounting accounts. Regardless of qualification stocks or investment stocks, the actual nature is the same as deposits. .

Notes on the stock gold certificate:

1. The main items of the stock gold certificate: natural person stock members should list their name, gender, address, ID number, issuing unit, issuing unit Legal person shareholders should specify the name of the legal person, the name of the legal representative, the business license number, the issuing unit, the date of issuance, the time of shareholding, the amount of shareholding, and other matters.

2. Jinzheng should explain the matters that members should know in the form of instructions for joining the shares in a conspicuous position.

3. Registration and change of share certificates. Members should truthfully declare the items listed in the stock certificate and make timely changes if there are any changes.

4. Report the loss of stock certificates. When the stock certificates held by members of rural credit cooperatives are stolen, lost, lost or damaged, the unit must present a letter of introduction and the individual must hold a valid identity certificate to join the rural credit cooperative. The company handles the loss reporting procedures.

5. For the pledge of stock certificates, rural credit cooperatives shall not accept the pledge of rights set by the equity certificates issued by themselves. If its members use their shares as guarantee for themselves or others, they must inform and obtain the board of directors in advance. agree.