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Capital is the money or other things that the shareholders of the company invest in. Paid-up capital.
To put it simply, it is actually pulled by the capital! The key to using this word is and registered capital.
Differentiated. A total of 3** east, the establishment of company A, to register with the industrial and commercial bureau, need to provide the company name, shareholder name, location of the institution and other information, as well as the most important amount of registered capital. Then the registered capital is the minimum amount of capital to be invested in 3**, and for ****, it also needs to be verified by a third party, that is, it is indeed invested so much, not a shell company.
If the registered capital is 1 million, the actual investment is 1 million, and the paid-in capital is also 1 million.
But there are special circumstances, so let's give an inappropriate example.
The IPO of a company, with a registered capital of 100 million yuan, is divided into 100 million shares, and the issuance becomes 3 yuan through institutional issuance, the registered capital is 100 million, the paid-in capital is 300 million, and 200 million is the share capital premium.
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Paid-in capital refers to the capital actually invested by the enterprise investor in accordance with the articles of association or the contract or agreement.
A enterprise is a new enterprise, with a registered capital of 10 million. The paid-up capital is 10 million.
Borrow: Bank deposit of 10 million.
Credit: Paid-in capital of 10 million.
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1. When the invested enterprise actually receives the capital contribution (including monetary capital contribution, in-kind contribution, and intangible asset contribution) from the investor, it will form paid-in capital.
2. The conversion of soft capital into paid-in capital does not have to be converted into intangible assets first, but at the same time as paid-in capital and intangible assets.
Borrow: Intangible assets --- soft copyrights.
Credit: paid-up capital.
3. The soft copyright does not have to be applied for by the individual shareholders for investment, but the paid-in capital and intangible assets can only be confirmed after the transfer of the soft copyright rights is handled in accordance with the law.
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Paid-in capital refers to the capital actually received by the enterprise from investors. According to the investment entity, it can be divided into national capital, collective capital, corporate capital, individual capital, Hong Kong, Macao and Taiwan capital and foreign capital. Paid-in capital refers to the various properties invested by investors as capital in the enterprise, which is the total authorized capital registered by the enterprise, which indicates the basic property rights relationship of the owner to the enterprise.
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The meaning of "paid-up capital" is normative and strict; It is an accounting subject set by the accounting system and is an important part of the company's financial accounting. "Paid-in capital" refers to the capital actually invested in the company in accordance with the articles of association or contracts and agreements. It is not share capital, which is another account.
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Paid-up capital.
It refers to the funds actually received by the enterprise as capital invested by investors and the funds converted from capital reserve and surplus reserve to capital in accordance with relevant regulations. To start a business, it is necessary to raise a minimum amount of capital, i.e., registered capital, in accordance with the law. However, the investor's capital is often allowed to be paid in installments, so it is necessary to set up a "paid-in capital" account to reflect the actual income of the capital.
After the investor pays off the capital, the paid-in capital of the enterprise should be consistent with the registered capital.
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It is the actual amount of investment that shareholders have invested in the company.
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1. When receiving the registered capital of 100,000 yuan from the boss, it will be debited: cash account or: bank deposit account credit: paid-in capital account.
Second, the boss led the draft later withdrew the 100,000 yuan of funds handed over to the company at the time of registration (such as temporarily Huaixiao does not know the purpose):
Debit: Other receivables – boss (name) Credit: cash or: bank deposits.
3. When the boss brings a large number of invoices: debit: management expenses or: operating expenses - corresponding subheading).
Credit: Other receivables – boss (name).
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Borrow: Cash. Credit: Bank deposits.
The boss's expenses are paid in cash.
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Paid-in capital refers to the capital actually received by the enterprise from investors.
1. Paid-in capital is divided into the following according to the investment entity:
1. National capital: refers to the capital formed by the state-owned assets invested in enterprises by the first-class departments or institutions that have the right to invest on behalf of the state.
2. Collective capital: refers to the capital formed by the collective ownership of the working masses of the enterprise and the collective ownership of the assets of the working masses within the scope of the collective economic organization of the collective enterprise.
3. Corporate capital: refers to the capital invested by other legal entities in the enterprise.
4. Personal capital: refers to the capital formed by social individuals or employees within the enterprise who invest in the enterprise with their personal legal property.
5. Hong Kong, Macao and Taiwan capital: refers to the capital invested by investors in Hong Kong, Macao Special Administrative Region and Taiwan Province.
6. Foreign capital: refers to the capital invested by foreign investors in enterprises.
2. Paid-in capital can be divided into three types: monetary funds, physical assets and intangible assets according to the form of investment.
Article 80 of the Company Law stipulates that if the shares are established by initiating establishment, the registered capital shall be the total amount of share capital subscribed by all the promoters registered with the company registration authority. The promoter shall not raise shares from others until the shares subscribed for the fictitious shares are fully paid.
If the shares are established by way of raising, the registered capital shall be the total paid-in share capital registered with the company registration authority.
If laws, administrative regulations and decisions have other provisions on the paid-in registered capital and the minimum amount of registered capital of shares, they shall be determined from their regulations.
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1. Paid-in capital refers to the capital actually received by the enterprise from investors. According to the investment entity, it can be divided into national capital, collective capital, corporate capital, individual capital, capital of Hong Kong, Macao and Taiwan, and foreign capital.
2. The paid-in capital refers to the various properties that the investor collects into the enterprise as capital investment, which is the total authorized capital registered by the enterprise, which indicates the basic property rights relationship of the owner to the enterprise.
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The meaning of paid-in capital: generally refers to the part of paid-in capital that the investor has invested in a small enterprise in accordance with the contract, agreement or relevant regulations, and constitutes the part of the registered capital of the small enterprise. Content of paid-up capital:
The funds actually received by the company and invested by investors as capital funds and the funds converted from capital reserve and surplus reserve fund to capital in accordance with relevant regulations.
Article 2 of the Regulations on the Administration of Registration of Registered Capital of Companies.
The registered capital of a limited liability company is the amount of capital contribution subscribed by all shareholders registered with the company registration authority in accordance with the law.
If the shares are established by initiation, the registered capital shall be the total amount of share capital subscribed by all the promoters registered with the company registration authority in accordance with the law.
If the shares are established by way of raising and establishing, the registered capital shall be the total paid-in share capital registered with the company registration authority in accordance with the law.
If the law, Jinfeng administrative regulations and the first decision stipulate that the registered capital of the company shall be paid-in, the registered capital shall be the amount of capital contribution paid by the shareholders or promoters or the total amount of the actual first-time roll-in share capital.
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