How to account for the transfer of money from an enterprise legal person to the company

If a legal person transfers money to the company's accounts, the accountant can include it in other payables.

Carry out relevant accounting, accounting entries.

Reference: The boss transfers money to the company, and the finance should issue a receipt.

Borrow: Bank deposit.

Credit: Other payables - so-and-so.

Other payables refer to the payables and temporary receivables incurred by the enterprise outside the commodity trading business, and refer to the bills payable by the enterprise except for the bills payable.

Accounts payable, wages payable, profits payable, etc. other than payable, temporary receipt of other units or individuals. Under normal circumstances, other accounts payable account accounts for the amount payable and temporarily received by the enterprise from other units or individuals, such as the rent payable for leased fixed assets and packaging, the deposit deposit, the amount payable and temporarily received from the subordinate unit or individual, the deposit deposit for the decoration of the owner and property management household within the jurisdiction, the overall retirement pension payable to the employees, and the amount receivable for the temporary payment to the superior unit and the subordinate unit.

The official website shall prevail.

Many private company owners and the company's financial transactions are more frequent and non-standardized, which requires accountants to artificially standardize it, and must do a good job of accounting for the capital transactions between the boss and the company. General accounting is accounted for by other receivables or other accounts payable

The boss transfers money to the company, and the finance should issue a receipt, borrowing: bank deposit.

Credit: Other payables - * boss.

The boss borrowed company funds.

Debit: Other receivables - * boss.

Credit: Bank deposits.

Legal analysis: the money in the account of the unit can be transferred to the legal person, such as salary and bonus income; Labor income such as manuscript fees and performance fees; the principal and income of investments such as bonds, **, trusts, etc.; Proceeds from the transfer of personal claims or property rights; Personal loan rollover; Transaction settlement funds and transaction margin, etc. The basic deposit account of the enterprise has made strict provisions on the transfer limit of the bank settlement account to the individual, and the bank will refuse to handle the transfer business if the enterprise needs to issue the payment voucher to the bank in a timely manner if the transfer exceeds the specified limit, and the payment voucher cannot be provided or the voucher provided cannot explain the authenticity and legitimacy of the payment purpose.

Legal basis: Article 39 of the Measures for the Administration of RMB Bank Settlement Accounts Personal bank settlement accounts are used for personal transfers, receipts and payments, and cash deposits and withdrawals. The following payments can be transferred to a personal bank settlement account:

1) Income from wages and bonuses. (2) Labor income such as manuscript fees and performance fees are discredited. (3) The principal and income of bonds, **, trusts and other investments.

4) Proceeds from the transfer of creditor's rights or property rights of a person in a land disorder. (5) Rollover of personal loans. (6) ** Transaction settlement funds and ** Transaction margin.

7) Inheritance and gift funds. (8) Insurance claims, premium refunds, etc. (9) Tax refund.

10) Sales income of agricultural, sideline and mineral products. (11) Other lawful funds.

Transfers from the private account of a legal entity to a corporate account should be accounted for in this way:

1. When borrowing cash, according to the loan contract or a copy of the IOU:

Borrow: cash 500 credit: other payables - 500

2. When depositing into the company's bank account, according to the cash payment slip:

Borrow: Bank deposit 500 Loan: Cash 500

3. When repaying, according to the receipt provided by a certain person or the original IOU issued by your company at that time:

Debit: Other payables - 500

Credit: 500 cash If there is interest when borrowing, assuming that the interest is 50 yuan.

When repaying, according to the receipt provided by such and such a person or the original IOU issued by your company at that time and the interest receipt:

Debit: Other payables - 500

Credit: Finance Expenses - Interest on Borrowing 50

Cash 550 enterprises transfer funds from corporate accounts to private accounts, should be accounted for through the "other receivables" account, which accounts for the enterprise in addition to depositing margins, lending funds, reselling financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, accounts receivable for policyholders, receivables for recovery, accounts receivable reinsurance, reinsurance receivable undue liability reserves, reinsurance liability reserves receivable, long-term receivables and other business activities other receivables and temporary payments.

Summary. In the purpose column, you can write words such as salary payment, repayment, reimbursement, etc. In the company's online banking, it can be transferred from the operator to the individual at will.

It should be noted that in the subsequent accounting treatment, the company must have sufficient basis for transferring money from the corporate account to the individual. There are two types of online banking payments to individuals: Situation 1:

To pay wages on behalf of your company, you need to sign an agreement with our bank and open the function of corporate online banking on behalf of the company. If you have signed an agreement and opened the function, you can operate through the "Issuance and Withholding" menu of online banking, and the issuance agreement will stipulate the amount, and you can transfer money directly within this range. Scenario 2:

Ordinary transfer, if the agent function is not opened, transfer to an individual for other purposes, you can operate through the "Payment and Settlement" menu, which is equivalent to the company's money into the personal account, and transfer it to the personal account through the company's account, regardless of the amount, the bank needs to review the use of the money, and the payment unit needs to be responsible for the authenticity and legitimacy of the use of the money. After the bank approves the transfer, the money can be transferred out.

What is better to write for the purpose of transferring money from a company to a legal person.

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The purpose can not be filled in randomly, and 200,000 yuan will be transferred to an individual, and a tax of less than 40,000 yuan will be paid. It is best not to transfer to a personal account, and the purpose of transferring to an individual can only be labor fees, one-time subsidies, manuscript fees, etc., which are subject to tax. Besides, this kind of large-scale public-to-private transfer is easy to be targeted by the People's Bank of China's anti-money laundering system, so be careful.

The basic account transfer to the legal person account is as follows: borrow: other receivables - ** credit: the account of the bank deposit company is transferred to the personal bank card, as long as the amount is not large, the tax explanation in the past, there is no need to pay individual income tax. One.

In the purpose column, you can write words such as salary payment, repayment, reimbursement, etc. In the company's online banking, it can be transferred from the operator to the individual at will. It should be noted that in the subsequent accounting treatment, the company must have sufficient basis for transferring money from the corporate account to the individual.

There are two situations in which online banking is paid to individuals: Situation 1: To pay wages on behalf of your company, you need to sign an agency agreement with our bank and open the function of corporate online banking on behalf of you.

If you have signed an agreement and opened the function, you can operate through the "Issuance and Withholding" menu of online banking, and the issuance agreement will stipulate the amount, and you can transfer money directly within this range. Situation 2: Ordinary transfer, if the agent function is not opened, transfer to an individual for other purposes, you can operate through the "Payment and Settlement" menu, which is equivalent to the company's money into the personal account, and transfer it to the personal account through the company's account, regardless of the amount, the bank needs to review the use of the money, and the payment unit needs to be responsible for the authenticity and legitimacy of the use of the money.

After the bank approves the transfer, the money can be transferred out.

Dear, what other laws do you need to consult?

Legal Analysis: There are two ways to transfer corporate finances:

First, it is transferred through corporate online banking, but the final authorization password and U shield of corporate online banking are generally in the hands of the legal representative or actual controller, so the authorization of the corporate controller must be required first to withdraw money. Wisdom manuscript.

Second, let the finance to the bank transfer by transfer check. Generally, the seal left by the corporate transfer check contains the company's financial seal and the private seal of the legal person, and the check must be stamped with these two seals to take effect, so it must also be authorized.

Legal basis: Article 271 of the Criminal Law of the People's Republic of China Personnel of companies, enterprises or other units who take advantage of their positions to illegally take possession of the property of their own units, and the amount is relatively large, shall be sentenced to up to five years imprisonment or short-term detention; where the amount involved is huge, the sentence is to be five or more years imprisonment, and property may be confiscated concurrently.

Where personnel engaged in public affairs in state-owned public offices, enterprises, or other state-owned units, or personnel appointed by state-owned companies, enterprises, or other state-owned units to engage in public affairs in non-defeated state-owned companies, enterprises, or other units engage in the conduct described in the preceding paragraph, they shall be convicted and punished in accordance with the provisions of articles 382 and 383 of this Law.