Ownership Questions? On the issue of owners equity

160 + 300-20 = 4.4 million yuan;

The conversion of capital reserve to capital of 500,000 yuan is the increase or decrease within the owner's equity, which does not affect the increase or decrease of the total amount, so this is not calculated;

The net profit is 3 million yuan, of which 300,000 yuan surplus reserve is included, which is not calculated; The profit distributed to shareholders affected the total owner's equity and decreased by 200,000 yuan, so this should be subtracted.

The conversion of capital reserve into capital is the conversion of paid-in capital, both of which are owners' equity, which are internal changes and do not affect the total amount.

Owners' equity includes paid-up capital. Capital reserve. Surplus reserve and undistributed profits.

Payment of declared cash dividends to shareholders.

Yes borrow: dividends payable.

Credit: Bank deposits.

It does not affect the change of owners' equity. Because there is not a single owner's equity item in it.

After-tax profits or surplus reserves are used to make up for losses. Is borrowed: surplus reserve or profit distribution--- profit available for distribution.

Credit: Profit distribution--- undistributed profits.

This is an increase and decrease within the owner's equity, so it will not affect the change in the total amount.

The loss of the enterprise can be made up by the pre-tax profit within five years, therefore, by the end of 2005, there are still 80-5 * 10 = 300,000 yuan of unmade losses. The pre-tax profit realized in 2006 cannot be used to make up for the loss before tax, and the enterprise income tax should be paid 10 * 33% = 10,000 yuan; Therefore, the undistributed profit of the enterprise at the end of 06 was: 10,000 yuan (loss).

Borrow: Profit for the current year.

Credit: Profit distribution--- undistributed profits.

2001:

Debit: Undistributed profits.

Credit: Profit for the year.

2006:

Debit: Undistributed profits.

Income tax expense.

Credit: Profit for the year.

All equity includes: capital reserve, paid-in capital, and retained earnings.

Description: The composition of the owner's equity is composed of four components: paid-in capital, capital reserve, surplus reserve and undistributed profit slag;

Among them, paid-in capital refers to the capital actually invested by investors in the enterprise, capital reserve refers to the appreciation of capital caused by capital premium and acceptance of donations, and surplus reserve refers to the provident fund withdrawn by the enterprise from the realized profits;

The surplus reserve specifically includes the statutory surplus reserve, the arbitrary surplus reserve and the statutory public welfare fund, and the undistributed profit is the profit that the enterprise has realized, but has not been distributed for the time being, and can be retained for distribution in the following years;

If the profit of the current year is calculated at the end of the year, the enterprise shall transfer the net profit realized for the whole year from the profit account of the current year to the profit distribution account.

Owner's equity is the ability of a business to raise and use funds from its owners for a certain period of time. It is a general term for the combination of capital and property rights and interests acquired by an enterprise within a certain period of time. Owner's equity includes:

Statutory surplus reserves, statutory community chests and other capital reserves.

1. Owner's equity refers to the residual equity enjoyed by the owner after deducting the liabilities from the assets of the enterprise. The owner's equity of a company is also known as the shareholders' equity.

Owner's equity is the owner's residual right to claim the assets of the enterprise, which is the part of the assets of the enterprise that should be enjoyed by the owner after deducting the rights and interests of creditors, which can not only reflect the preservation and appreciation of the owner's invested capital, but also reflect the concept of protecting the rights and interests of creditors.

2. The owner's equity includes the capital invested by the owner, other comprehensive income, retained earnings, etc., which is usually composed of equity (or paid-in capital), capital reserve (including equity premium or capital premium, other capital reserve), other comprehensive income, surplus reserve and undistributed profits.

3. The capital invested by the owner refers to the part of the capital invested by the owner in the enterprise, which includes not only the amount of the registered capital or share capital of the enterprise, but also the amount of the invested capital exceeding the part of the registered capital or share capital, that is, the capital premium or equity premium, which is reflected as the capital reserve (capital premium).

4. Other comprehensive income refers to the gains and losses that are not recognized in the current profit or loss in accordance with the accounting standards.

5. Retained earnings refer to the internal accumulation of enterprises that are withdrawn or formed from the profits realized over the years and retained in the enterprise, including surplus reserves and undistributed profits.

Accounting elements are what every beginner who is involved in accounting needs to master, today, let's learn about the owner's equity in the accounting elements. So, how to understand the owner's equity in order to better grasp it? Let's move on!

What is Owner's Equity?

Owner's equity refers to the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise, including the capital invested by the owner, the gains and losses directly included in the owner's equity, and the retained earnings.

What is the difference between owner's equity and liability?

1) The nature is different.

Liabilities are the economic responsibilities of the enterprise to the creditors, which is manifested as the creditor's right to claim the assets of the enterprise, the rights and interests of the creditor, and the creditor and the enterprise only have a creditor-debt relationship; Owner's equity is the claim of the owner of the enterprise against the net assets of the enterprise, including the owner's claim to the capital invested by the enterprise and the surplus generated by the operation of the invested capital, which is placed after the creditor's claim in order.

2) The rights are different.

Creditors usually only have the right to recover the principal and the interest at the pre-agreed interest rate, and have neither the right to participate in the management of the enterprise nor the right to participate in the distribution of the enterprise's income. The owners of the enterprise can participate in the business decision-making and income distribution of the enterprise. The owner of the enterprise not only has the legal right to manage the enterprise himself, but also has the right to entrust others to manage the enterprise.

3) The repayment period is different.

The liabilities of the enterprise usually require the enterprise to pay interest at a specified time and interest rate, and repay the principal when due; The owner's equity coexists with the enterprise and does not need to be repaid during the operation period of the enterprise, and it is a fund that can be used by the enterprise for a long time, and it will only be repaid when the enterprise is liquidated.

4) The risks are different.

Since the liabilities have a clear repayment period and an agreed rate of return, the enterprise should pay interest on time regardless of whether it is profitable or not, and the creditor can recover the principal and corresponding interest once it matures, so the risk is small; The owner's invested capital, once invested in the invested enterprise, under normal circumstances, regardless of the future operating conditions of the enterprise, can not withdraw the investment, how much income the owner obtains, depending on the profitability of the enterprise and the operating policy, so the risk is greater, the corresponding income is also higher, of course, there is also the possibility to bear greater losses.

5) The measurement is different.

Liabilities can usually be measured separately as required when incurred; However, in addition to the investor's investment, the owner's equity generally cannot be measured directly, but the result of the measurement of assets and liabilities is indirectly measured.

What does it mean to convert liabilities into owners' equity?

That is, the creditors of the enterprise convert the arrears of the enterprise into investment in the enterprise.

Generally, Qingtong shouts that the liabilities will be converted into owners' equity accounting entries as:

Borrowing: short-term borrowing, long-term borrowing, etc.

Credit: paid-up capital.

1. In other words, the company's corporate capital is 5 million, is the capital reserve also invested by shareholders but cannot be used as paid-in capital cash or cash equivalent? - No.

Capital reserve refers to the provident fund formed by an enterprise in the course of operation due to the acceptance of donations, equity premiums, and the revaluation and appreciation of statutory property. Capital reserve is a credit that is not related to the earnings of a business 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.

2. How did the surplus reserve come about, the company's surplus reserve has been negative for hundreds of thousands, what does it mean? ——** Profit over the years. It is the accumulation of management.

Surplus reserve refers to the various accumulated funds that the company withdraws from its net profit in accordance with regulations. Surplus reserve is divided into two categories: Community Chest and General Surplus Reserve according to its different uses. The Community Chest is earmarked for the expenditure of the company's employee welfare facilities.

The surplus reserve cannot be negative. Negative numbers need to be adjusted.

3. The company's undistributed profit is also negative million, is it the meaning of loss, why can the loss-making company continue to operate - yes.

It is possible to operate without losing more than the share capital. It is the so-called loss-making operation. Losses exceed share capital. It is normal to operate in debt. As long as the business has money, whether the money is free or borrowed, it can be guaranteed to operate.

4. The owner's equity is also negative, does this have any impact,—— it does not have an impact.

Insolvency occurs when the owner's equity is negative due to excessive losses, and the net loss is greater than the capital invested. It is normal to operate in debt. As long as the business has money, whether the money is free or borrowed, it can be guaranteed to operate.

The income tax payable in 2013 is (800-200-300) * 25% = 750,000.

The total owner's equity is 2000-200-300 + 800-75 = 22.25 million.

The withdrawal of statutory reserve is the transfer of different accounts within the owner's equity, which does not affect the owner's equity; It is also not affected to propose whether the distributed profits are still owned by the company before they are distributed, or whether they are in the owner's equity. The main consideration is the income tax expense.

1. In view of the fact that the capital contribution of A, B and C is 4 million yuan, and the total owner's equity of the company is 6 million yuan, it means that the capital reserve and retained earnings have reached 2 million yuan, that is, 500,000 yuan has increased by 500,000 yuan (the appreciation rate is 50%) for every 1 million yuan invested.

2. Since the new shareholder D wants to join and account for 1 5 of the registered capital after the capital increase, there is an equation (400+x) x=5, and the capital contribution of the new shareholder D = x * (1 + 50%) = 100 * (1 + 50%) = 1.5 million yuan.

3. Accounting entries for capital contributions made with monetary funds:

Debit: Bank deposit of 1.5 million yuan.

Credit: paid-up capital of $1,000,000.

Credit: capital reserve of 500,000 yuan.

In 2008, the loss was 2 million, the owner's equity was reduced by 2 million, and the difference that could be deducted in the future was 2 million, and the deferred income tax assets should be recognized 200 25% = 500,000, so the owner's equity at the end of 2008 was 2000-200 + 50 = 18.5 million.

Similarly, the owner's equity at the end of 2009 = 1850-300 + 300 25% = 16.25 million yuan.

In 2013, the pre-tax profit obtained in 2013 will be made up for 5 years, so the income tax payable is (800-200-300) * 25% = 750,000.

In other words, the deferred tax assets recognized in 2008 and 2009 were realized in 2013 and should be reversed. Reduction of owner's equity (200 + 300) 25% = 125

To sum up, the total owner's equity at the end of 2013 was 2000 + (-200 + 50) + (300 + 75) + (800-75) - 125 = 22.25 million.

The withdrawal of statutory reserves and undistributed dividends has no impact on owners' equity.

Of course, the answer can be drawn if the impact of deferred income tax is not considered.

Owners' equity includes paid-in capital (share capital), capital reserve, surplus reserve, and undistributed profits.

The investment of 300,000 yuan is an increase of 300,000 yuan in paid-in capital (share capital).

The conversion of capital reserve to capital of 100,000 yuan is to transfer 100,000 yuan from capital reserve to increase paid-in capital (share capital), which is a decrease in capital reserve and an increase in paid-in capital (share capital), without affecting the total owner's equity.

So the answer should be: a

2.3 million yuan.

The correct answer is: a.

Owners' equity includes: paid-in capital (share capital), capital reserve, surplus reserve, undistributed profits, etc.

When accepting investment: (it is the simultaneous increase of assets and owners' equity) borrow: bank deposit.

30 Loan: Paid-up capital.

30. When the capital reserve is converted into capital: (it is an increase and a decrease within the owner's equity) borrow: capital reserve.

10 Loan: Paid-in capital.

10 Therefore, the answer should be 200 + 30 + 10 - 10 2.3 million yuan.