What is the difference between setting up a corporate capital account and setting up a basic account

1. Different currencies used for storage:

Capital. An account is an account used to store non-RMB; Basic account.

The storage currency must be RMB.

2. The scope of use is different

The capital account is mainly used for capital increase and capital investment of foreign-funded enterprises; The basic account is the account of the enterprise operating in China.

Enterprises are only divided into general accounts and basic accounts, the basic account is the enterprise's tax payment and invoicing account, there are income invoices, and there are payment invoices.

The general account is a tax-exempt account, and there is no need to issue invoices for payment and income.

A temporary account is used when setting up a company, and a basic account and a settlement account can be opened after obtaining a business license. The fundamental difference is that the money in the temporary account can only be used when the basic account is opened and transferred to the basic account. If the registered capital is increased, the registered capital can be directly deposited into the basic account or settlement account of the unit (it is recommended to deposit it into the basic account).

Capital is the basic amount of money necessary for the establishment of an enterprise, in other words, the necessary funds or equipment for an enterprise to reach a certain scale. The capital of an enterprise generally includes two parts: one is its own funds, that is, the funds owned by the investors themselves; The second is borrowed funds, that is, loans from investors to banks or other financial institutions.

The capital account should be a dedicated deposit account.

According to the Measures for the Administration of RMB Bank Settlement Accounts issued by the People's Bank of China, this relationship can be seen: the bank settlement account opened by the depositor in the name of the entity is the unit bank settlement account. Corporate bank settlement accounts are divided into basic deposit accounts, general deposit accounts, special deposit accounts, and temporary deposit accounts according to their purposes.

Basic deposit account. It is an account for depositors to handle daily transfer settlement and cash receipt and payment. The expenditure of cash such as wages and funds of the enterprise can only be handled through the basic deposit account.

Capital account: It is mainly used to store non-RMB accounts, and is mainly used for capital increase and capital investment of foreign-funded enterprises.

Basic account: The account operated by the enterprise in China must be in RMB.

There is also an account called -

General account: This account is similar to the basic account, but the functions are not as complete as the basic account, the general account can only be used as a transfer, and the basic account can be withdrawn and transferred.

You take a look at it first, and if you don't understand, you can contact me at any time.

1. The capital account is the capital verification account, which belongs to the special account.

2. The money in the capital account can be directly used for payment or foreign exchange settlement, but the foreign exchange settlement application for capital settlement should be written, and the application for direct payment is not required.

3. Foreign exchange income, if it is capital, should be entered into the capital account, if it is other types of income, can not be entered into the capital account, that is, the capital account can only receive capital, can not receive other payments.

4. For daily foreign currency business, a basic foreign currency account should be opened, and a capital account should not be used instead.

The capital account is only available to foreign-funded enterprises, and it is at the opening bank with the foreign exchange registration certificate issued by the State Administration of Foreign Exchange Files.

A special account for foreign exchange capital is set up for the purpose of foreign capital investment. After the foreign exchange capital is invested, the foreign exchange settlement is transferred to the basic account.

before use. 1. The capital account is a special account.

2. The money in the capital account can be directly used for payment or foreign exchange settlement, but the foreign exchange settlement application for capital settlement should be written, and the application for direct payment is not required.

3. Foreign exchange income, if it is capital, should be entered into the capital account, if it is other types of income, it cannot be entered into the capital account, that is, the capital account can only receive capital, not other payments.

4. For daily foreign currency business, a basic foreign currency account should be opened, and the capital account should not be used instead.

Extended Materials. What is project capital?

Project capital refers to the amount of capital subscribed by investors in the total investment of the construction project, which is a non-debt fund for the construction project, and the project legal person does not bear any interest and debt on this part of the fund; Investors can enjoy the ownership rights and interests in accordance with the law according to the proportion of their capital contributions.

Their capital contributions and their corresponding rights and interests may also be transferred, but they may not be withdrawn in any way.

The capital of the investment project refers to the amount of capital subscribed by the investor in the total investment of the investment project, which is a non-debt fund for the investment project, and the project legal person does not bear any interest and debt on this part of the fund; Investors may enjoy the ownership rights and interests in accordance with the law in proportion to their capital contributions, and may also transfer their capital contributions, but they may not withdraw them in any way.

Project capital and registered capital.

The main differences:

Project capital is primarily focused on funds registered as a project entity rather than a business. Registered capital refers to the enterprise entity in the administrative department for industry and commerce.

The registered capital usually refers to the capital registered in the business license, that is, the "paid-in capital" in accounting.

or "equity", is a proportional amount of money invested by corporate investors. In China, the registered capital is also known as the enterprise capital. Therefore, the project capital is different from the registered capital. Stupid leaks.

The capital account is only available to foreign-funded enterprises, and it is a special foreign exchange capital account set up in the opening bank with the foreign exchange registration certificate issued by the State Administration of Foreign Exchange, which is specially used for foreign investment. After the foreign exchange capital is invested, the foreign exchange settlement can be transferred to the basic account before it can be used for repatriation. Settlement accounts are divided into basic accounts and general accounts.

A basic account can only be opened one per unit, while a general account can have more than one; The general account can only settle transfers and cannot withdraw cash, while the basic account can settle the leakage and withdraw cash.

Foreign exchange capital account: The capital invested by the foreign and foreign investors of a foreign-invested enterprise in foreign exchange, this account is a capital account, and its income is the capital invested by the Chinese and foreign investors in foreign exchange, and the expenditure is the foreign-invested enterprise.

Foreign exchange expenditure under the current account and foreign exchange expenditure under the capital account approved by the State Administration of Foreign Exchange.

The capital account is an account that records the value of non-financial assets acquired or disposed of by various institutional units as a result of economic transactions and the related savings and capital transfer activities, and is a continuation of the income use account. On the right side of the account, the items related to capital raising, including savings and capital transfers, are recorded; The left side of the account records the current changes in various non-financial assets in economic transactions, including specific items such as fixed capital formation, changes in inventories, net acquisition of valuables, and net purchases of land and other non-productive assets according to asset classification, of which the first three are collectively called capital formation; The two sides are subtracted to form a net loan or net borrowing, which is recorded as a balance item on the left side of the account.

Extended Information:1Capital According to China's "General Principles of Enterprise Finance": "The establishment of an enterprise must have a statutory capital. Capital refers to the presence of an enterprise in the administrative department for industry and commerce.

Registered capital. "China's current "Company Law" is the actual draft of the socks to subscribe to the capital system, that is, the paid-in capital.

The principle of inconsistency with the registered capital. Capital is represented differently in different types of businesses. The capital of the share **** is called the share capital, and the capital of the general enterprise other than the share **** is called the paid-in capital key capital.

2.Authorised capital refers to the minimum amount of capital that must be held to start a business. Company Law of the People's Republic of China before the amendment.

Registered capital of the company.

The main provisions of the minimum amount (i.e. the statutory limit of the capital) are:

1) The minimum amount of registered capital of the share **** is RMB 5 million. If the minimum amount of registered capital of the shares shall be higher than the above-mentioned limit, it shall be subject to laws and administrative regulations.

Separately specified. 2) The minimum registered capital of a limited liability company is RMB 30,000. Where laws and administrative regulations have higher provisions on the minimum amount of registered capital of a limited liability company, follow those provisions. One-person limited liability company.

The minimum registered capital is RMB 100,000.

The capital account of the enterprise is set up by a foreign-invested enterprise, and the foreign exchange invested by the foreign investor is remitted to the capital account, and the capital account is earmarked, and the foreign exchange settlement information needs to be submitted to the bank in accordance with the regulations of the State Administration of Foreign Exchange. The basic account family Tongshen is a person who must be set up by each company, and there is only one trillion loss, in addition to the normal settlement, the reserve fund and the approved salary manual must be used in the basic account.

The capital account is a special foreign exchange capital account set up in the opening bank with the foreign exchange registration certificate issued by the State Administration of Foreign Exchange, which is specially used for foreign capital investment. After the foreign exchange capital is invested, the foreign exchange settlement can be transferred to the basic account before it can be used. The settlement account is divided into a basic account and a general account.

According to China's "General Principles of Finance for the Enterprise Rock Industry", "the establishment of an enterprise must have a statutory capital. Capital refers to the registered capital registered by the enterprise with the administrative department for industry and commerce.

China's current "Company Law" implements the subscribed capital system, that is, the principle of inconsistency between paid-in capital and registered capital. Capital is represented differently in different types of businesses. The capital of the share **** is called the share capital, and the capital of the general enterprise other than the share **** is called the paid-in capital.