How to make entries for the investment funds paid to the other party, and how to make accounting ent

1. If you make investment money: remittance.

After that, the remittance bill is used as the original voucher.

Borrow: long-term investment--- long-term equity investment.

Credit: Bank deposits.

2. Long-term borrowing:

Borrow: Long-term borrowing: -xx company.

Credit: Bank Deposits: --xx Company.

The purpose of long-term equity investment is to hold the shares of the investee for a long time, become a shareholder of the investee, and control or exert significant influence on the investee through the shares held, or to improve and consolidate the relationship, or to hold long-term equity investment that is not easy to realize.

The entries for the payment of the other party's investment money do so:

If the equity investment in other enterprises is credited to the long-term equity investment borrow: long-term equity investment.

Credit: Bank Deposits - ** Line.

2.If it is a financial investment, it will be recorded as a trading financial asset, a financial asset available for **, and a held-to-maturity investment depending on the investment situation.

Borrow: Tradable financial assets.

Credit: Bank Deposits - ** Line.

Hello, the entries are as follows:

Borrow: Long-term equity investment - xx units.

Credit: Bank deposits.

Borrow: long-term investment or long-term equity investment.

Credit: Bank deposits.

First, the three of them must have a written investment agreement before investing; Second, you, as the accountant of the newly established company, should collect the investment cash paid by the shareholders in accordance with the written investment agreement, and should issue receipts for the shareholders after you receive the money; Preparation of accounting vouchers based on agreements and receipts:

Borrow: cash on hand.

2.1 million yuan.

Credit: Paid-up Capital - Investors.

2.1 million yuan.

Funds deposited with the bank:

Borrow: Bank deposit.

2.1 million yuan.

Credit: cash on hand.

2.1 million yuan.

The original documents are the written agreement of the investment, the receipt of the receipt and the cash deposit (payment) note.

The analysis is as follows: First, the accounting treatment of the company's receipt of investment funds can be divided into several situations, but the principle is the same, that is, the assets are debited and the paid-in capital reserve is credited. There will be slight differences in what is used in the asset account and when the paid-in capital can be included.

Generally speaking, the company receives investment funds from others, and it depends on the situation to make accounting entries

1. The simplest situation is that after receiving the cash investment funds, the company can do the following accounting treatment after receiving the bank's receipt notice:

Borrow: Bank deposit.

Credit: paid-up capital.

2. If the investment exceeds the subscribed registered capital, the excess part will be included in the capital reserve.

Borrow: Bank deposit.

Credit: paid-up capital.

Credit: Capital Reserve.

3. Before the investor invests the money and the company verifies the capital, the amount should be included in other payables, and it is converted into paid-in capital after the capital verification

1) When the company receives the payment:

Borrow: Bank deposit.

Credit: Other payables - xx investors.

2) After the company's capital verification, the amount previously included in other payables will be transferred to the paid-in capital

Debit: Other payables - xx investors.

Credit: paid-up capital.

Accounting entries for the receipt of investment funds:1) Accounting treatment of cash asset investment.

Borrow: Bank deposit (issue price, commission, commission).

Credit: paid-up capital.

The limited liability company shall be in accordance with the shares agreed by both parties), share capital (shares **** at par value) capital reserve. - Capital premium, equity premium (margin squeeze) II) Acceptance of investments in non-cash assets.

Borrow: Fixed assets.

Raw materials, intangible assets (at the fair value of the asset.

Tax Payable – VAT Payable (Input Tax.

Credit: Paid-in capital (according to the share agreed by both parties).

Capital reserve – capital premium (squeeze on the difference).

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, which 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. According to the investment entity, it can be divided into national capital, collective capital, corporate capital, individual capital, Hong Kong, Macao and Taiwan.

capital and foreign stormtrooper capital, etc.

The reserve refers to the provident fund formed by the enterprise in the course of operation due to the acceptance of donations, the premium of share capital, and the revaluation and appreciation of statutory property. Capital reserve is a credit that is not related to the company's income but is related to capital. Capital reserve refers to the capital invested by investors or others in the enterprise, the ownership of which belongs to the investor, and the amount invested exceeds the authorized capital.

The increase in the capital reserve of the enterprise registered by its lender. The decrease in the registered capital reserve on the debit side, and the closing balance on the credit side, reflect the actual amount of capital reserve of the enterprise.

The difference and connection between paid-up capital and capital reserve.

Both are owner's equity.

The difference is that the paid-in capital is the capital invested by the shareholders when the company is established, and the capital reserve is accumulated in the process of operation and acquired.

Accounting entries for the receipt of investment funds:

(1) Accept the accounting treatment of the investment in Hujin assets that are now rolled over

Borrow: Bank deposit (issue price, commission, commission).

Credit: paid-in capital (limited liability company according to the share agreed by both parties), share capital (shares **** at par value).

Capital reserve – capital premium, equity premium (squeeze on the difference).

(2) Receiving investment in non-cash assets

Borrow: fixed assets, raw materials, intangible assets (at the fair value of the asset).

Tax Payable – VAT Payable (Input Tax.

Credit: Paid-in capital (according to the share agreed by both parties).

Capital reserve - a large capital premium (the difference is squeezed).

The accounting treatment of the investment funds received by the company can be divided into several situations:

1) If the investment exceeds the subscribed registered capital, the excess part will be included in the capital reserve.

For example, if a company has a registered capital of 500,000 yuan, investor A and investor B each invest 250,000 yuan. Subsequently, investor B invests another 250,000 yuan, then the comprehensive entry entries can be as follows:

Borrow: 750,000 bank deposits.

Credit: Paid-in capital of 500,000.

The capital reserve is 250,000.

2) If the investment is in non-cash assets, then generally these non-cash assets need to be evaluated, recorded according to the appraisal value confirmed by each shareholder, debited to the asset account, and credited to the paid-in capital

Borrow: fixed assets, inventories, and other asset items.

Credit: paid-up capital.

Receipt of investment fundsAccounting entries

1) Accounting treatment of cash asset investment.

Borrow: Bank deposit (issue price, commission, commission).

Credit: paid-up capital.

Limited liability company according to the share agreed by both parties), share capital (share **** at par value).

Capital reserve. - Capital premium, equity premium (margin squeeze).

2. Accept investment in non-cash assets.

Borrow: Fixed assets.

Raw materials, intangible assets (at the fair value of the asset.

Taxes and fees due. - Pure defense VAT (input tax) is due.

Credit: Paid-in capital (according to the share agreed by both parties).

Capital reserve – capital premium (squeeze on the difference).

How to prepare accounting entries

1. Accounts involved, analyze which accounts involved in economic business have changed.

2. The nature of the accounts, the nature of the accounts involved in the analysis, that is, what accounting elements they belong to, whether they are on the left or right side of the accounting equation.

3. Analyze and determine whether these low accounts have increased or decreased; What is the amount of increase or decrease.

4. In the direction of bookkeeping, according to the nature of the account and its increase and decrease changes, determine the debit or credit to be credited to the account respectively, and finally prepare complete accounting entries according to the format requirements of accounting entries.

The above content is referred to the Encyclopedia - Accounting Entries.

Received from non-shareholders for investment funds, the accounting entries are:

Borrow: Long-term equity investment.

Credit: Bank deposits.

To accept the investment of investors, monetary funds, fixed assets, intangible assets, etc. can be invested, and the accounting entries are: Borrow: bank deposits Fixed assets Intangible assets, etc. Credit: paid-in capital.

Borrow: Bank deposit.

Credit: paid-up capital.

1. If you make investment funds: after remittance, use the remittance base sheet as the original model voucher.

Borrow: long-term investment--- long-term equity investment.

Credit: Bank deposits.

2. Long-term borrowing:

Borrow: Long-term borrowing: -xx company.

Credit: Bank Deposits: --xx Company.

The purpose of long-term equity investment is to hold the shares of the investee for a long time, become a shareholder of the investee, and control or exert significant influence on the investee through the shares held, or to improve and consolidate the relationship, or to hold long-term equity investment that is not easy to realize.

1. The simplest situation is that after receiving the cash investment funds, the company can do the following accounting treatment after receiving the bank's receipt notice:

Borrow: Bank deposit.

Credit: paid-up capital.

2. If the investment exceeds the subscribed registered capital, the excess part will be included in the capital reserve.

For example, if a company has a registered capital of 1 million, investor A and investor B each invest 500,000. Subsequently, investor B invests another 500,000 yuan, then the comprehensive entry entries can be as follows:

Borrow: 1.5 million bank deposits.

Credit: Paid-in capital of 1 million.

Credit: Capital reserve of 500,000.

3. Before the investor invests the money and the company verifies the capital, the amount should be included in other payables, and it is converted into paid-in capital after the capital verification

a.When the company receives the payment.

Credit: Other payables - xx investors.

b.After the company's capital verification, the amount previously included in other payables will be transferred to the paid-in capital loan: other payables - xx investors.

Credit: paid-up capital.

Summary. The accounting entries for the conversion of borrowings into investment funds are as follows:

Borrow: Long-term equity investment.

Credit: Other receivables.

How to make entries for borrowings as investment funds.

The accounting entries for the conversion of borrowings into investment funds are as follows: borrowing: long-term equity investment loans: other receivables.

For example, if Company A injects a loan into Company B as an investment, the entries can do the following: borrow:

Other payables -- Company A loan: real noise to collect capital -- Company A to increase the paid-in capital model bank should have to do industrial and commercial change registration, capital increase also need to issue a capital verification report.