Our company is a joint stock company, how to deal with the accounting when the shares entered by sha

First of all, it is necessary to look at how the more incoming shares are agreed upon and how they are booked. (The resolution of the shareholders' meeting and the capital verification report are agreed).

If the shareholders agree to use the extra amount of shares as capital reserve, they cannot be refunded.

If the shareholders agree that the excess amount of shares will be included in other payables as liabilities, then the refund can be made in the form of repayment of other payables.

Shareholders should be set up for sub-ledger accounting. At the same time, it is necessary to see how the shareholder shareholding agreement is agreed, and then the accounting treatment should be carried out accordingly. If the excess amount is added, it will be used as capital reserve in the agreement.

Borrow: Bank Deposit Credit: Paid-in Capital Loan:

Capital reserve (more than the shareholding agreement); If the more money is used as other financing funds Borrow: Bank Deposit Loan: Paid-in Capital Loan:

Other payables.

My understanding is that when you receive the investment money, the part that exceeds the registered capital is generally invested in the capital reserve, and the excess money should be deducted and linked to other payables, and then paid to the other party from other payables. Or you pay directly when you prepare the registered capital accounting entries:

Debit: Bank deposit (all money received).

Credit: Equity. Credit: Capital Reserve.

Credit: Bank deposit (overcharged payment to the other party).

Inward remittance is, debit: bank deposit.

Credit: Other payables.

Return to shareholders.

Debit: Other payables.

Credit: Bank deposits.

The accounting office of the shareholders who withdraw their shares is as follows

Use the bank to pay the shareholder's withdrawal payment.

Borrow: paid-in capital - ** a shareholder.

Credit: Bank Deposit - **A certain bank.

If the registered capital is reduced, the company can directly return the principal to it, and if it is an equity transfer, only the shareholder's share needs to be adjusted.

Legal Analysis: Yes, the shareholders withdraw their shares, and the money invested by the shareholders at that time can be directly returned to the shareholders from the public account.

Article 74 of the Company Law of the People's Republic of China In any of the following circumstances, the shareholders who voted against the resolution of the shareholders' meeting may request the company to acquire their shares in accordance with a reasonable plan: (1) the company has not distributed profits to shareholders for five consecutive years, and the company has made profits for five consecutive years and meets the conditions for distributing profits stipulated in this law; (2) The company merges, separates, or transfers its main assets; (3) The business period specified in the articles of association of the company expires or other reasons for dissolution as stipulated in the articles of association arise, and the shareholders' meeting passes a resolution to amend the articles of association to make the company exist.

If the shareholder and the company cannot reach an equity acquisition agreement within 60 days from the date of the resolution of the shareholders' meeting, the shareholder may file a lawsuit with the people's court within 90 days from the date of the resolution of the shareholders' meeting.

If you really don't know how to deal with it, you can consult Facaida, they generally adopt the method of litigation + negotiation, which can effectively help all parties maximize their interests and avoid triggering conflicts.

The accounting entries for the withdrawal of shares are as follows: withered.

Borrow: Paid-up capital --- A.

Credit: Paid-up capital --- B.

If the company has been losing money, if the shareholder needs to withdraw the shares, but the paid-in capital cannot be reduced, because the company is ****, and the company is liable to the company to the extent of the shareholder's capital contribution. Paid-in capital refers to the capital actually invested by the investors of the enterprise in accordance with the articles of association or the contract or agreement. China implements a registered capital system, therefore, after the investor pays the capital in full, the paid-in capital of the enterprise should be equal to the registered capital of the enterprise.

Eligibility. 1. The company has not distributed profits to shareholders for five consecutive years, and the company has made profits for five consecutive years and meets the conditions for distributing profits stipulated in this law;

2. Merger, division or transfer of the main property of the company;

3. The expiration of the business period specified in the articles of association of the company or the occurrence of other reasons for dissolution specified in the articles of association, and the shareholders' meeting adopts a decision to amend the articles of association to make the company exist.

The shareholders of the company can withdraw their shares by transferring all their shares to other shareholders, and when they withdraw their shares, they will be accounted for through the paid-in capital account, and what should be done with the relevant accounting treatment?

Accounting treatment of shareholder withdrawal.

Borrow: Paid-in capital - purchased by old shareholders.

Credit: Paid-up capital – shareholder**.

During the duration of the company, the registered capital shall not be reduced, if there is a shareholder withdrawing shares, it must be that the family has to add new shareholders, or there are other shareholders to increase the same amount of capital, and the total registered capital of the company remains unchanged.

1. After the shareholder makes the capital contribution, he only enjoys the equity and has no property rights, and the capital contribution cannot be withdrawn;

2. The withdrawal of shareholders can be carried out by way of transfer of equity;

3. The company can be dissolved, liquidated and cancelled by resolution of the general meeting of shareholders, and the remaining assets after debt repayment shall be distributed by each shareholder according to the proportion of capital contribution.

How is paid-up capital understood?

The paid-in capital refers to the various properties invested by investors as capital in the enterprise, which is the total authorized capital registered by the enterprise, and it indicates the basic property rights relationship of the owner to the enterprise. The composition ratio of paid-up capital is the main basis for the distribution of profits or dividends to investors. The Regulations on the Registration and Administration of Enterprise Legal Persons in China stipulate that, unless otherwise stipulated by the state, the paid-in capital of an enterprise shall be consistent with the registered capital.

When the paid-in capital of an enterprise increases or decreases by more than 20% from the original registered capital, it shall apply to the original registration authority for change of registration with the certificate of use of funds or capital verification certificate.

There are three main types of paid-up capital:

1. The enterprise receives the capital invested by the investor in monetary funds;

2. The enterprise receives the capital invested by investors in non-monetary funds, such as fixed assets, intangible assets, etc.;

3. In accordance with the relevant regulations, the capital reserve and surplus reserve fund are converted into capital funds.

The accounting treatment of shareholder withdrawal is as follows:

1. During the duration of the company, the registered capital shall not be reduced.

2. If a shareholder withdraws shares, a new shareholder or another shareholder increases the equivalent capital, and the total registered capital of the company remains unchanged.

3. If the total registered capital remains unchanged, the accountant shall not do the accounting treatment, but shall change the name of the accounting shareholder's detailed account, the amount of investment, the proportion of investment and other records according to the changed business license and the resolution of the shareholders' meeting or the board of directors.

4. With the changed business license and the copy of the written documents such as the resolution of the shareholders' meeting or the board of directors, the deficit of the registered capital before the change shall be reversed, and then re-entered according to the new details.

The accounting entries are as follows:

Borrowing and Reserve: Paid-in Capital - X Shareholders (Withdrawing Parties).

Loan model destruction: paid-in capital - x shareholders (shareholders).

The company shall notify creditors within 10 days from the date of making the resolution to reduce the registered capital, and make an announcement in the newspaper within 30 days. Within 30 days from the date of receipt of the notice, and within 45 days from the date of announcement if the creditor has not received the notice, the creditor has the right to require the company to repay the debts or provide corresponding guarantees.

The accounting entries are as follows:

Borrow: Paid-up capital - x shareholders (withdrawing party).

After that, the industrial and commercial registration will be changed.

Shareholder withdrawal still happens from time to time, so let's talk about how to deal with accounting for shareholder withdrawal.

1. Shareholders should distinguish whether the registered capital is reduced or the equity transfer is withdrawn, and the accounting treatment of these two methods is also different.

2. If the registered capital is reduced, the company can directly return the principal, and the specific accounting treatment is as follows:

Borrow: paid-up capital.

Credit: Bank deposits.

3. If it is an equity transfer, it is only necessary to adjust the share of shareholders and change the name of the shareholder, and there is no need to enter the accounting processing of the bank.