How to deal with the accounting of shareholders who withdraw shares and underpay investment funds

1. If a shareholder withdraws shares, the transferee can withdraw the shares, and the shareholder's investment cannot be paid directly, otherwise it is a withdrawal of funds.

2. The withdrawal of shares by shareholders is an equity transfer, and the object of transfer is the equity of the original shareholder, and the transferee shall pay the equity transfer price to the transferor, without affecting the company's capital. There are two ways to deal with it:

First, the transfer money shall be settled by the transferor parties, and the company's capital shall not increase or decrease;

Second, the transferee will first hand over the equity transfer consideration to the company, and then the transferor will receive it from the company, which will be handled through the current payment

Transferee Payment".

Borrow: Bank deposit.

Credit: Other payables Transferor.

The transferor receives the payment

Debit: Other payables from the transferor.

Credit: Bank deposits.

Hello landlord! Don't understand what you mean by "shareholder divestment"?

1.If the company reduces its registered capital in accordance with legal procedures, it has "notified creditors within 10 days from the date of making the resolution to reduce the registered capital, and announced it in a newspaper within 30 days." And forty-five days have passed since the date of the announcement, then the shareholders shall reduce their capital contributions in accordance with the resolution of the shareholders' meeting, and the company shall return this part of the capital contribution that should be reduced to the shareholders:

Borrow: Paid-in capital - Shareholder A.

Shareholder B. Credit: Bank deposits.

In this case, after the refund, the accounting firm must verify the capital, and then go through the industrial and commercial change registration 2If the company does not reduce its capital, but only some shareholders withdraw, then it should be an equity transfer, and the object of the transfer is the equity of the original shareholders, and the transferee should pay the equity transfer price to the transferor, which will not affect the company's capital. There are two ways to deal with it:

First, the transfer money shall be settled by the transferor parties, and the company's capital shall not increase or decrease;

Second, the transferee will first hand over the equity transfer consideration to the company, and then the transferor will receive it from the company, which will be handled through the current payment

Transferee Payment".

Borrow: Bank deposit.

Credit: Other payables Transferor.

The transferor receives the payment

Debit: Other payables from the transferor.

Credit: Bank deposits.

In this case, go directly to the industrial and commercial bureau to change the registration

There are three main accounting treatments for shareholder divestments:

1. Record the amount of capital withdrawal by shareholders, record the amount incurred in the share capital change account, record the amount and other relevant information, and then transfer the withdrawal funds to the reserve account or bank account for financial management.

2. Transfer the divestment funds to the company's main business account to improve the company's main business.

3. Transfer the funds from the divestment to other accounts to cover related expenses, such as transferring funds to the company's benefit account to pay for employee-related benefits.

Fourth, what are the ways through which shareholders can withdraw their capital?

1. The transfer of shares requires the consent of more than half of the other shareholders before it can be implemented. But in the case of bankruptcy, there is generally no one who wants to accept shares.

2. To reduce the registered capital of the company, this plan needs to be approved by shareholders with more than two-thirds of the voting rights.

Fifth, how should shareholders account for capital withdrawal.

1. If the industrial and commercial registration is not changed, the legal investment is still there

Debit: Other payables - original legal representative, Credit: bank deposits.

2. If the industrial and commercial registration is changed, the share of the original legal representative is given to the new shareholder

Borrow: Other payables - new shareholders, Credit: bank deposits.

3. If the industrial and commercial registration is reduced:

Borrow: paid-in capital, Credit: bank deposits.

1. When the shareholder withdraws shares and the total registered capital of the enterprise remains unchanged:

Borrow: Paid-in capital (withdrawing party).

Credit: Paid-in capital (shareholder).

2. When a shareholder withdraws shares, the enterprise withdraws its capital by reducing the registered capital, and the amount of withdrawn funds is greater than the amount invested by the shareholder and included in the "paid-in capital", but is less than the amount of its original investment

Borrow: Paid-in capital (withdrawing party).

Credit: Bank deposits.

Capital reserve – a premium (or debit) on an investment (share capital).

3. When shareholders withdraw their capital at a premium:

Borrow: paid-up capital.

Capital reserve – the premium of investment (equity).

Surplus reserve. Profit distribution – undistributed profits.

Credit: Bank deposits.

At the same time, it should be noted that:

1. Shareholders adopt the method of capital reduction and withdrawal, whether it is premium withdrawal or discount withdrawal, which affects the tax of the company's shareholders, and there is no tax on the divested company;

2. Shareholders adopt the method of capital reduction and withdrawal, and when the amount of "capital reserve" account is reduced in the accounting treatment, only the part of "capital reserve - investment (share capital) premium" is allowed to be written off, and other items are not allowed to be written off;

3. Shareholders adopt the method of capital reduction and withdrawal, and in the accounting treatment, for the "capital reserve" and "surplus reserve" accounts, the maximum write-off is to zero, but the "undistributed profits" can be written off to a negative number;

4. Shareholders shall not write off the "current year's profit" account in the accounting treatment by means of capital reduction and withdrawal.

When a shareholder withdraws capital at a premium, the part of the capital reserve premium is offset by the part of the premium at the time of the divestment of the company's investment or the amount of the company's capital reserve-capital premium account.

1. When the shareholder withdraws shares and the total registered capital of the enterprise remains unchanged: borrow: paid-in capital (withdrawal party) loan:

Paid-in capital (shareholder) 2. When the shareholder withdraws shares, and the enterprise withdraws its capital by reducing the registered capital, and the amount of withdrawn capital is greater than the amount invested by the shareholder and included in the "paid-in capital", but is less than the amount of its original investment: borrow: paid-in capital (withdrawing party) loan:

Bank deposit capital reserve - investment (share capital) premium (or debit) 3, when shareholders withdraw capital at a premium: borrow: paid-in capital capital reserve - investment (share capital) premium surplus reserve profit distribution - undistributed profit credit:

At the same time, it should be noted that: 1. Shareholders adopt the method of capital reduction and withdrawal, whether it is a premium or a discount, which affects the tax of the company's shareholders, and there is no tax on the divested company; 2. Shareholders adopt the method of capital reduction and withdrawal, and when the amount of "capital reserve" account is reduced in the accounting treatment, only the part of "capital reserve - investment (share capital) premium" is allowed to be written off, and other items are not allowed to be written off; 3. Shareholders adopt the method of capital reduction and withdrawal, and in the accounting treatment, for the "capital reserve" and "surplus reserve" accounts, the maximum write-off is to zero, but the "undistributed profits" can be written off to a negative number; 4. Shareholders shall not write off the "current year's profit" account in the accounting treatment by means of capital reduction and withdrawal.

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In the daily production and operation process of the enterprise, if the company is generally in a state of loss when the number of shareholders withdraws capital, what should be done with the accounting entries when the shareholders withdraw their capital?

1. If the industrial and commercial registration has not been changed, the investment is repaid in law.

Debit: Other payables - the original legal representative.

Credit: Bank deposits.

2. If the industrial and commercial registration changes the share of the original legal representative to the new shareholder.

Borrow: Other payables – new shareholders.

Credit: Bank deposits.

3. If the industrial and commercial registration is reduced:

Borrow: paid-up capital.

Credit: Bank deposits.

4. Liquidation of shareholders to withdraw capital.

Borrow: paid-up capital.

Credit: bank deposits, fixed assets, etc.

5. Liquidation determines profits, and losses are the amount of losses.

Borrow: Profit distribution - withdrawal of shares (red letter).

Credit: Profit payable - withdrawal of shares (in red).

Borrow: Profit payable - withdrawal of shares (in red).

Credit: Other payables - withdrawal of shares (in red).

5. The withdrawing person receives the share capital.

Debit: Other payables.

Credit: Bank deposits.

What is the difference and connection between paid-up capital and capital reserve?

Both are the subjects of owner's equity, the difference is that the paid-in capital is the capital invested by the shareholders when the company is established, and the capital reserve is accumulated in the process of operation and acquired.

Paid-in capital is the capital actually invested by the investor in the enterprise in accordance with the articles of association or contract and agreement, and it is the total authorized capital registered by the enterprise, which indicates the basic property rights relationship of the owner to the enterprise.

Capital reserve refers to the provident fund formed by the higher than the receipt of donations, the premium of share capital, and the revaluation and appreciation of statutory property in the course of operation. 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.

Borrow: paid-in capital - 500,000 yuan for shareholder A.

Paid-up capital - 500,000 for shareholder B.

Credit: Bank deposit of 900,000.

Profit distribution - undistributed profit 100,000.

In general, the accounting of the divestment of shareholders of enterprises and limited liability companies is relatively simple, and the "paid-in capital" account is debited and the "bank deposit" account is credited according to the actual amount of investment funds repaid.

The shares are raised by issuing **, and when the capital is reduced due to excess capital, it is necessary to take the way of acquisition and issuance. Since the "share capital" account is registered at par value, when acquiring the enterprise, the share capital should also be cancelled at par value. The unwritten off part is written off in turn: capital reserve, surplus reserve, and undistributed profits.

1. First of all, the share transfer, apply for the change of industrial and commercial shares, and the entries after the transfer.

Borrow: paid-in capital - withdrawing person, credit: other payables - withdrawing person.

2. Entry of the equity share of the acquisition of shares.

Borrow: Bank Deposits, Credit: Paid-in Capital - Lease and Allocation of New Shareholders.

3. The company liquidates to determine the profit, and if it is a loss (indicated in red), it is the amount of loss. Settle entries according to the calculated loss:

Borrow: Profit distribution - withdrawal of shares (red), Credit: Profit payable of good beam - withdrawal of shares (red), Borrow: Profit payable - withdrawal of shares (red), Credit: other payables - withdrawal of shares (red).

4. The withdrawing person receives the share capital.

Debit: Other payables, Credit: Bank deposits.