Paid in capital and fixed assets issues, paid in capital of fixed assets

1 It cannot be written off, but can only be counted as their borrowings and other receivables.

2. The decoration fee cannot be out of fixed assets, you can go out first.

Borrow: long-term amortized expenses - decoration costs of 1.5 million.

Credit: Cash. When converted to rent:

Borrow: management fee - lease fee 1.5 million 36 months = yuan.

Credit: Long-term amortized expenses - renovation costs.

Flush out the fixed assets and accumulated depreciation in red, and indicate in the summary.

If the two bosses withdraw funds at the end of the year, they will be found to have withdrawn their capital contributions and cannot be deducted.

Debit: Other receivables - A30

B50 Credit: Bank Deposits (Cash) 80

Don't forget to find a count to flush some other receivables, and if it is recognized as a corporate distribution, you will have to pay personal income tax.

First of all, what was the basis for the accounting of this office building at that time? Is there a property right certificate, a land certificate, if there is, it is a fixed asset, not what the boss says, because your own property is subject to real estate tax and land use tax.

If it's really a renovation fee, adjust it.

First of all, the depreciation of fixed assets that was previously accrued is reversed, and the account of depreciation is reversed.

Borrow: Accumulated depreciation.

Credit: Prior Year Profit and Loss Adjustments (Administrative Expenses).

The original value of the fixed asset is then transferred to the long-term amortized expense.

Borrow: 150 long-term amortized expenses

Credit: Fixed Assets 150

When deducting rent.

Borrow: Management Expenses - Rent.

Credit: Long-term amortized expenses.

The deduction is divided into several years.

The boss can withdraw money without taking the paid-in capital, unless it is a withdrawal, if that is the case, the capital must be verified from the new and the paid-in capital will be reduced.

Fixed assets and depreciation are washed off first, and the rent can be amortized over 3 years, but there must be a rent invoice, otherwise the income tax will be increased.

Wrong. 1. Borrow: Bank deposit 50

Credit: Paid-up capital 50

2. Borrow: fixed assets 100

Credit: Paid-up capital 100

It is enough to let the accounting firm verify the capital in two parts.

It is the total amount of capital actually received from shareholders when the company is established, and it is the capital that the company actually owns. Since the company can pay all the shares at once or in installments after subscribing for shares, the paid-in capital may be less than the registered capital for a certain period of time, but the registered capital of the company and the paid-in capital should ultimately be consistent. The difference between registered capital and paid-in capital The registered capital is the investment willingness indicated when the enterprise is established or when it makes additional investment, that is, how much to invest, but because the registered capital may not be in place at one time, the registered capital is not necessarily all received, and the part of the registered capital that has been received is called paid-in capital.

Their relationship is paid-in capital Unpaid-in capital = registered capital The Company Law stipulates that the minimum registered capital of a registered company is: 1. The minimum registered capital of a limited liability company is RMB 30,000 -- Article 26 of the new Company Law; 2. The minimum registered capital of a one-person limited liability company is 100,000 yuan, and the shareholders shall pay the full amount of capital contribution at one time -- Articles 59-64 of the new Company Law; 3. The minimum amount of registered capital of shares is 5 million yuan. After the revision of the "Company Law", the provisions on the minimum registered capital of Huishou imitation company were cancelled, and the minimum registered capital of a limited liability company was reduced from 100,000 to 500,000 yuan to 30,000 yuan, and the minimum registered capital of the company was reduced from the original 10 million yuan to 5 million yuan.

There is no authorized capital system, but it allows the capital of both companies to be paid in installments without having to be paid up in a lump sum, but it is required that the initial capital contribution of all shareholders shall not be less than 20% of the registered capital (the initial capital contribution shall not be less than the minimum amount of registered capital), and the rest must be paid up within two years, of which the investment company can be paid up within 5 years. In 2014, the new "Company Law" changed the paid-in capital verification system to an approval system, and only 27 types of finance-related enterprises still need to verify the registered capital. There is no specific limit on the registered capital of a company, but there is a minimum for different types of companies.

The reason for the minimum limit is also because of the fear that the size of the company will be too small, which is not conducive to some trading activities between enterprises. Of course, this registered capital is not the same as the amount of funds actually owned by the company.

Fixed assets generally do not include intangible assets. Because fixed assets refer to buildings, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and operation that have been used for more than one year. Intangible assets include social intangible assets and natural intangible assets.

There are patent rights, non-patented technologies, trademark rights, copyrights, concession rights, and the right to use the land.

Fixed assets can be accounted for as paid-in capital if the shareholders invest in the form of investment funds.

When the shareholders invest in the unit with fixed assets, the accounting treatment is, borrowing: fixed assets - a fixed balance of this asset, the number of land.

Tax Payable – VAT Payable (Input Tax), Credit: Paid-up Capital or Share Capital.

If you want to use fixed assets to re-invest in the existing situation, it is a capital increase, and you need to go to the industrial and commercial bureau to handle the change, and you must provide an asset appraisal report from an accounting firm.

The use of fixed assets as paid-in capital is subject to capital verification by an accounting firm. If it is a real estate, it is necessary to go through the transfer procedures within half a year. The entries are as follows.

Borrow: Fixed assets.

Credit: paid-up capital.

In addition, Article 27 of the Company Law imposes restrictions on the proportion of monetary and non-monetary contributions--- and shareholders may make capital contributions in monetary terms, as well as non-monetary assets that can be valued in monetary terms and can be transferred in accordance with the law, such as physical objects, intellectual property rights, and land use rights. However, there is an exception for property that is not allowed to be used as capital contribution as stipulated by laws and administrative regulations.

The non-monetary property used as capital contribution shall be appraised and verified, and the property shall not be overvalued or undervalued. Where laws and administrative regulations have provisions on appraisal valuation, follow those provisions.

The monetary contribution of all shareholders shall not be less than 30% of the registered capital of the limited liability company.

Borrow: Fixed assets.

Credit: paid-up capital.

In addition, Article 27 of the Company Law imposes restrictions on the proportion of monetary and non-monetary contributions--- and shareholders may make capital contributions in monetary terms, as well as non-monetary assets that can be valued in monetary terms and can be transferred in accordance with the law, such as physical objects, intellectual property rights, and land use rights. However, there is an exception for property that is not allowed to be used as capital contribution as stipulated by laws and administrative regulations.

Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and have reached a certain standard in value, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities. Fixed assets are the means of labor of an enterprise, and they are also the main assets on which an enterprise relies for production and operation. From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, and donated fixed assets.

The current enterprise law stipulates that the proportion of capital in the registered capital of an enterprise shall not be less than 30%, that is, fixed assets can be used as an investment to reach up to 70% of the total capital.

Paragraph 3 of Article 27 of the Company Law stipulates that "the monetary contribution of all shareholders shall not be less than 30% of the registered capital of a limited liability company." ”

Article 28 stipulates: "If a shareholder makes a monetary contribution, he or she shall deposit the full amount of the monetary contribution into the bank account opened by the limited liability company. ”

Article 7 of the Interim Provisions on the Administration of Registration of Registered Capital of Companies stipulates: ".

If the registered capital is contributed in currency, the shareholders shall deposit the full amount of their subscribed capital contributions into the "special account" of the bank where the newly established company is located. Before the establishment of the company, no unit or individual may use the funds in the "special account".

The opening and cancellation of a "special account" and the transfer of funds in the account shall be handled in accordance with the relevant regulations of the People's Bank of China. “

(2) Non-monetary (cash) contributions

China's new Company Law does not clearly stipulate the proportion of non-monetary (real) capital contributions, but the third paragraph of Article 27 of the Company Law stipulates that "the monetary contribution of all shareholders shall not be less than 30% of the registered capital of a limited liability company." The proportion of non-monetary (real) contributions that can be introduced can not exceed 70%.

Therefore, fixed assets are used as paid-in capital, up to 70% of the total capital