How to understand capital reserve. Can you give an example?

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.

Capital reserve refers to the part of funds invested by shareholders that cannot constitute "share capital" or "paid-in capital", mainly including share capital premium, physical assets donated by donations, exchange gains and losses of invested capital, revaluation and appreciation of statutory property, and investment reserves.

This is the official explanation, I will give you the most common example, A shares in company A, according to the proportion of the share capital is 1 million, he out of 1.5 million, then the extra 500,000 is not counted as his capital contribution, only his capital contribution is recorded in the account as 1 million, 500,000 is counted as capital reserve, this part is actually generated by the profit of the enterprise. I don't know if you understand me when I say this, this is just one of the most common forms, ask me if you have any questions.

Capital reserve refers to the part of funds invested by shareholders but cannot constitute share capital or paid-in capital.

It mainly includes equity premium, acceptance of donated physical assets, exchange gains and losses of invested capital, revaluation and appreciation of statutory property, and investment reserves.

Capital reserves that can be directly used to increase capital, including capital (share capital), premiums, cash donations, transfer-ins of appropriations, differences in foreign currency capital conversion, and other capital reserves.

It cannot be directly used to increase the capital reserve, including non-cash donations, asset reserves and equity investment reserves.

The purpose of capital reserve is mainly to increase capital (or share capital). It is an important fund for enterprises to resist and prevent operational and financial risks, enrich capital, and protect the interests of corporate investors and creditors.

For example, a share **** issues **10 million shares, with a par amount of 10 yuan per share, a registered capital of 100 million yuan, a premium of 5 yuan**, and a total capital contribution of 15000000000 yuan. The accounting entries are as follows:

Borrow: bank deposit 150 000 000, credit: paid-up capital 100 000 000, capital reserve - capital premium 50 000 000.

The popular explanation of capital reserve is as follows:

Simply understood, it actually refers to the provident fund directly formed by capital reasons, such as the provident fund formed by the enterprise in the course of operation due to the issuance premium, the transfer of special appropriations, the acceptance of donations, the capital (share capital) premium and the revaluation and appreciation of statutory property.

The use of capital reserves.

1. From the perspective of capital reserve, it is not converted from the profits realized by the enterprise, and essentially belongs to the category of invested capital. The main purpose of capital reserve is to increase capital, and there are eight detailed accounts, of which 3 cannot be directly converted into capital.

2. When the company is founded, the capital contribution subscribed by the investor is often consistent with the registered capital and will not generate capital reserve. When a new investor enters the community, the amount of capital invested equal to the proportion of investment is included in the paid-in capital, and the excess part is included in the capital reserve - capital premium. This is different from the capital reserve in long-term equity investment, which is the equity investment provision.

3. The capital invested by the enterprise in the form of non-cash assets from the investor shall be included in the capital reserve according to the value of the assets confirmed by the parties to the investment as the paid-in capital after going through the formalities for the transfer of property rights, and the part of the recognized asset value exceeding its share of the registered capital shall be included in the capital reserve.

4. When the joint-stock company issues shares at a premium, it is necessary to confirm the capital reserve - the premium of the share capital. The balance of the issuance expenses such as handling fees or commissions paid by the issuance ** after deducting the interest income generated by the bureau during the freezing period of the issuance period, and the part of the part where there is no premium or the premium amount is insufficient to cover the issuance expenses shall be directly included in the financial expenses and shall not be regarded as long-term amortization expenses.

Capital reserve refers to the provident fund formed by an enterprise or a state sensitive company 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 also 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.

It mainly includes equity premium, acceptance of donated physical assets, exchange gains and losses of invested capital, and revaluation and appreciation of statutory property.

I'll also talk to you in layman's terms, in layman's terms, there is no answer they copied, and if it's beautiful, I'll just look at it. If you think it makes sense, give it a thumbs up.

3**One million per person is three million, and D wants to buy shares, indicating that D is optimistic about this company, right. If you are optimistic about my company, then I will buy you D shares at a premium, of course you have to accept it, otherwise our company is so good, you want to be on an equal footing with us when you come in so late, this is impossible. Right, of course, 200,000 yuan was given to the company for nothing.

This is called investment optimism about the future, the sooner you are sure, the better, now 1.2 million gives you 100 shares, and 1.2 million will not be able to buy 100 shares in the future, which is normal. None of you are stupid.

Therefore, the more you go to the back, the more valuable it is, the company is good, everyone's shares are more and more valuable, and everyone is happy.

This is the kind of truth in the market, and everyone can explain it. The premium is all capital reserve, and everyone can share it later.

1.As far as this question is concerned, although the registered capital of the company is 3 million, the value of his company has exceeded 3 million, which is equal to 300 + retained earnings.

The capital reserve can be converted into increased capital, and can be used as a write-off in the merger of long-term investment, etc.2It will become capital reserve, if the company's registered capital + retained earnings are greater than the original proportion, the latecomer must invest more if he wants to buy shares, similar to the goodwill during the holding merger.

3.Generally premium.

In layman's terms, the inflow of interests related to capital, in the case of a change in paid-in capital, is included in the capital reserve, as the name implies, the public accumulation formed by capital.

The premium portion of a shareholder's premium is the cost of future benefits paid in advance. Otherwise, the new shareholders are happy, but the original shareholders are not.

Due to the interests of shareholders, all original shareholders must agree on whether the new shareholders will buy shares at a premium or at an equivalent discount.

Borrow: 1.2 million bank deposits.

Credit: share capital of 1 million.

Capital reserve - share capital premium of 200,000.

The extra 200,000 capital reserves can be used to increase capital or make up for losses, I generally think that if the company develops well, ****, then it will be issued at a premium, which still depends on the market value, I don't know if I understand it right, I hope it can help you!

1. Capital reserve - capital premium.

2. Mainly look at the company's operating conditions and sustainable profitability. In an Yingli enterprise, the proportion of equity held by the new shareholders is the same as that of the original shareholders, and the capital invested will be more than that of the original shareholders. It is not so good for others to plant trees for him to enjoy the shade.

3. The main thing is to negotiate and agree, and the shareholders can agree on how they agree.

1. The 200,000 yuan will be included in the capital reserve.

2. Generally, this kind of premium shares, investors generally consider that the future development of the invested enterprise is good, or when the investor invests, the net assets of the invested enterprise have exceeded 3 million yuan.

3. The investment of investors in the later stage and the determination of investment ** mainly depend on the opinions of the original shareholders.

Capital reserve refers to the common rights and interests of investors arising from the appreciation of capital or other reasons. It includes (capital premiums, assets received from donations, transfer-ins of appropriations, differences in translation of foreign currency capital, etc.).

Some people often confuse capital reserve with capital reserve, but in fact, the two are not the same thing: capital reserve is included in the capital reserve account.

Capital reserve is a kind of reserve fund that can be converted into capital in accordance with legal procedures, and it can also be said to be a quasi-capital fund, which is an integral part of the owner's equity of the enterprise. Its main ** includes: the capital premium and ** premium of the capital contribution actually paid by the investor in excess of its capital; assets to which donations are received; Revaluation and appreciation of statutory property, that is, the part of the value of the asset recognized by appraisal or the value agreed in the contract or agreement exceeds the original net book value; differences in capital exchange rate translation, etc.

The capital reserve obtained by the enterprise shall be accounted for in the "capital reserve" account, and shall be accounted for in detail according to the ** formed by the capital reserve. Net assets are the difference between assets and liabilities, which also includes capital reserves.

Capital reserve refers to the investment received by an enterprise from investors in excess of its share of the registered capital of the enterprise, as well as the gains and losses directly included in the owner's equity, including the capital premium and the gains and losses directly included in the owner's equity.

The upstairs is too troublesome, to put it simply, to give you an example, what others invest in you is the paid-in capital, and what is donated to you is the capital reserve, understand?

Capital reserve is the part of the capital contribution received by an enterprise from investors that exceeds its share of the registered capital (or share capital), as well as other capital reserves.

Capital reserve generally includes capital premium (or equity premium), other capital reserves, asset appraisal appreciation, capital conversion difference, etc.

1. Capital premium. The capital premium refers to the part of the equity bonds issued by the enterprise that exceeds the owner's equity, while the equity premium refers to the part of the enterprise that exceeds the par.

2. Other capital reserves. Other capital reserves mainly refer to changes other than the fair value of financial assets and the net profit of the investee.

3. Asset appraisal appreciation. Asset appraisal appreciation refers to the part of the enterprise that is higher than the net book value when all the assets of the enterprise are revalued.

4. Difference in capital conversion. Capital translation difference refers to the difference between foreign currencies due to changes in exchange rates.

What are the main functions of capital reserve?

The capital reserve is mainly used to increase capital (or share capital) and cannot make up for losses. Generally, the capital premium (or equity premium) in the capital reserve does not affect the profit or loss of the enterprise.