About the accounting treatment of newly established companies!

You're not going to do either very well.

Just do it.

When you borrow money to verify your capital.

Don't make the entry of the loan, and directly make the entry of the bank.

Borrow: Bank deposit 10000

Credit: Paid-up capital - xx investor 10000

After checking the funds, buy a cash check and withdraw the money for the borrower.

Borrow: 10000 in cash

Credit: Bank deposit 10000

Debit: Other receivables 10,000

Credit: Cash 10000

That's it, I don't need to talk about the rest.

However, it is best to immediately save some money into a company's account, it is impossible to have no money, that is unreasonable, it doesn't matter if the tax bureau does not check you, once you are checked, it is better to get half of the money in it quickly, under normal circumstances, the tax bureau is not very early to lose you.

The accounting treatment of both schemes was unreasonable and illegal.

If you have already repaid the money, you can actually transfer it in and out through the following account.

Borrow: Bank deposit 10000

Credit: Short-term borrowing--- xx person or company 10000 borrowing: short-term borrowing --xx person or company 10000 loan: bank deposit 10000

Note: Accounts payable accounts are used to account for transactions between enterprises and cannot be used for this. The paid-up capital account cannot be used for this, and only if the other party participates in the investment, it can be accounted for through the paid-up capital account.

1.Borrow: 10000 in cash

Credit: Other payables - **Company 10000 [can issue receipt vouchers] 2Borrow: Bank deposit 10000

Credit: Paid-in capital 10,000

3.Debit: Other payables - ** Company 10000

Credit: Bank deposit 10000

If you deal with it in this way, because the investor is making a false investment, you can make a lump sum.

Debit: Other receivables - 10,000 for investors

Credit: Cash 10000

You can also not deal with it, the cash is inflated by 10,000, and you can control it yourself when you reconcile it yourself.

If both methods failed, I handled a case of borrowing funds for capital verification.

If it is your sole company, then if you borrow money with an IOU, the accounting company cannot give you money without any vouchers, if you run away from him, who will you go to?

You borrow money and then deposit it in the bank's reserve account for capital verification.

After getting the license.

Borrow: Bank deposit 100000

Credit: Paid-in capital 10,000

When the money is repaid. Debit: Other receivables 100,000

Credit: 100,000 yuan from the bank (recover your IOU) Of course, you have to deposit some money in the bank, otherwise you can't open 100,000 yuan).

First of all, tell you that the accounting company is aware of the law and violates the law, and uses its own money to verify and register your company, then the shareholders of your company do not need to make capital contributions, so there is no doubt that false capital contributions will be undoubted. Once discovered by the Industrial and Commercial Bureau, the best outcome is that the real shareholders of your company make up the full registered capital and the company continues to operate; The worst outcome is that the company is deregistered. Accounting firms do this primarily to make your money.

Secondly, a company does not exist until it is incorporated. That is, generally speaking, the capital used by the shareholders of the company to register the company is not reflected in the books of the registered company, because the company did not exist before, it is impossible to have economic dealings with other people or companies, and it is the individual shareholders who really have dealings with the investors, not the company.

From this point of view, both of your options are inappropriate. In fact, there is no real workable solution to this situation in itself. No matter what the master came up with, it was not appropriate.

1. "Paid-in capital" can only correspond to asset accounts;

2. You can only reflect the situation at the time of repayment in the book, and just hang a detail under other receivables. Anyway, the tax office doesn't pay attention to this. Of course, this is also inappropriate, but since the financial payment is made, it is always better to have a record than not to have a record.

Judging from the above plan, your company belongs to the evasion of funds, which is illegal The second plan, this current payment can never be solved If the audit is difficult to explain, my suggestion: the first to borrow money should not be reflected in the accounts, but inject funds into the new company as a shareholder of the company, and then pour out the money from the future operation of the company and the loan must have formal procedures before it can

The one who falsified the account came across a piece.

The profit is not enough to benefit the gain, and the gain outweighs the loss.

Establishment of a new company with paid-up capital.

Treatment: Because of the new policy from 2014, the registered capital was cancelled.

The procedure of capital verification must be subscribed to the registered capital, so the capital can be verified or not verified at the time of registration, which is divided into two situations:

1. The registered capital has not been received, and there is no capital verification report, and the paid-in capital account is zero in this case. No entries are required.

2. When the registered capital is entered, make accounting entries.

Borrow: Bank deposit.

Credit: Paid-up capital - xx

If there is no economic business in the short term at the time of the establishment of the new company, there is no need to keep accounts for the time being.

The accounting entries are as follows:

April 2015.

Borrow: Bank deposit 50000

Credit: Paid-up capital 50,000

It is recommended that the first account be paid-up capital, and that the expenses be included in the start-up expenses before there is no income. After normal operation, the start-up fee should be carried forward or apportioned accordingly. There should be an invoice for the tax control equipment, and if it is a VAT tax, it can also be deducted, and there is no problem with the invoice one month late.

It is recommended to do a good job of monthly accounts manually and then enter them into the financial software; Or on financial software.

Modify the system time to register monthly accounts separately.

Start by setting up the general ledger, subsidiary ledger, cash journal, and bank deposit journal. Then, the balances of the relevant accounts involved in the journal are carried forward to the officially set up ledger as opening balances. Then establish and improve various financial rules and regulations to provide necessary guidelines and basis for future financial accounting, accounting management and other related matters of the enterprise.

If the new company chooses to become a small-scale taxpayer, then it is better to choose to carry out the verification collection. Because the basic bills of small-scale taxpayers are incomplete and the accounts are incomplete, they cannot meet the tax requirements. However, if small-scale taxpayers are legal taxpayers, and each time they purchase materials, they can receive formal invoices issued by the other party.

Then, in this case, the new company can also choose to audit the collection. However, for general taxpayers, they all need to set up account books according to policy requirements. Therefore, the newly established general taxpayer enterprises should be set up in accordance with the relevant policy requirements at the beginning of the accounting work

Journals, general ledgers, sub-ledgers, etc.

Prepare financial and tax statements according to relevant account books. After completing the above work, the new company will make accounts in the first month, and it also needs to correctly prepare financial and tax statements according to the actual operation of the enterprise, so as to help the enterprise complete the relevant work of tax declaration on time and in a timely manner.

When the shareholders' investment funds are received:

Borrow: bank deposits, etc., credit: paid-in capital - so-and-so, and then start production and business activities:

Debit: Fixed Assets, Debit: Tax Payable - VAT Payable - Input Tax, Credit:

Bank deposits, etc., borrow: raw materials, borrowed, such as silver, including: tax payable - VAT payable - input tax, credit:

Bank deposits, etc., Borrow: Manufacturing Expenses, Credit: Accumulated Depreciation, Credit:

Employee Compensation Payable, Borrow: Production Costs, Credit: Manufacturing Expenses, Credit:

Raw materials, credit: payable employee compensation, borrowing scumbags: inventory goods, credit:

Production costs, borrowing: bank deposits, etc., credit: main business income, credit:

Tax payable - VAT payable - output tax, borrow: main business into the difference cost, credit: inventory goods, borrow:

Employee Compensation Payable, Credit: Bank Deposits, Borrow: Administrative Expenses, etc., Borrow:

Tax Payable - VAT Payable - Input Tax, Credit: Bank Deposits, etc., Debit: Profit for the Year, Credit:

Management expenses, etc., credit: cost of main business, loan: income from main business, credit:

Profit for the year.

The accounting treatment of newly established enterprises needs to be confirmed according to the actual business of the company, for example, if the enterprise purchases office supplies, it can be calculated according to the office supplies to make the old sales department, including the management expenses - office expenses or sales expenses - office expenses, etc., if the enterprise obtains income, it should recognize the receivables and the corresponding income, taxes, etc.