There is an individual who wants to invest in our company, how to do accounting?

A invests 2.5 million and invests in our company with a registered capital of 10 million, accounting for 5% of the shares The key is not the algorithm, it is how much your company intends to increase its capital, if you plan to increase the registered capital by 2.5 million, and go to the industrial and commercial office to increase the capital increase procedures, which entry is Borrow: bank deposit 250 Loan: paid-in capital - A 250 If the capital is increased by 1 million, and go to the industrial and commercial office to increase the procedures of 100 Borrow:

Bank 100 Loan: Paid-in Capital - A 100 Loan: Capital Reserve - Capital Premium 150 If you don't plan to go to the industrial and commercial office to increase the capital increase procedures, the industrial and commercial record is still the original registered 2.5 million.

Entries Borrow: Bank 250 Credit: Capital Reserve 250 As for the proportion issue, which is a resolution of the company's internal board of directors, and a resolution is filed in writing.

and report to the industry and commerce for the record. After the re-allocation of the share ratio of each ** owner, there is an internal record of the company's audited accounts. Wish.

Received shareholder funds.

Borrow: Bank deposit.

Credit: Equity. Withdrawal of shares: share capital.

Credit: Bank deposits.

Share capital refers to the equity of shareholders in the company, and is mostly used to refer to **.

Compared with other companies, the most significant feature of listed companies is that all the capital of listed companies is divided into equal shares, and capital is raised by issuing **. Shareholders have limited liability to the company with their subscribed shares. Shares are a very important indicator.

The total number of shares is the share capital, and the share capital should be equal to the registered capital of the company, so the share capital is also a very important indicator. In order to visually reflect this indicator, the joint-stock company should be set in accounting"Share capital"Subjects.

1. A takes out 60,000 yuan from the old company to B and 40,000 yuan to C;

2. The remaining 900,000 yuan of the old company was transferred to the new company;

3. 200,000 yuan from C and 40,000 yuan from A, a total of 240,000 yuan were injected into the new company;

4. According to the equity share stipulated in the new articles of association, the principal of 600,000 shares of A, 360,000 and 240,000 shares of C shall be accounted for.

The proportion of shares, equity distribution, profit distribution, and withdrawal rules must be clearly written.

Usually, the equity distribution of the partnership is carried out according to the proportion of capital contribution, for example, if the capital contribution is the same, it is equally divided, and the difference is that whoever has more shares will have more shares. If there is a technology or patent shareholding, it is necessary to convert the technology into funds and then negotiate the distribution, which is different for each company and needs to be analyzed on a case-by-case basis.

If it is a general limited liability company, the shares are determined according to the proportion of the investment amount and the registered capital, and the profits are also distributed according to the proportion of the shares. The distribution of equity and profits is stipulated in the articles of association and the resolution of the shareholders' meeting provided at the time of company registration, and unless there are special requirements, the principle of normal distribution is sufficient.

How to count someone who wants to buy shares in an already established company?

For example, there are three people in the established company, and the capital is 4:3:3, with a total investment of 1 million, so now someone wants to join in and invest 300w, how many shares should we give him, and it must not be calculated according to the capital ratio, right?

How to calculate the appropriateness, and what certificates need to be issued to the new shareholders.

That is to say, the original company, you 1 million, the three ** east is a 4:3:3 ratio investment. Now someone wants to invest 3 million in the company.

The company will definitely have a proper value-added when it is opened, and it can not be calculated according to the registered capital.

But the specific ratio is actually the result of negotiations between you and the new shareholders, not that the amount of the share is less, there will always be a process of bargaining, and then determine a ratio.

If it is formally shared, then it is necessary to revise the industrial and commercial registration. As for whether or not the capital contribution certificate can be issued, it actually has little to do with it.

Legal analysis: The funds for the investment need to be handed over to the company. Shareholders may make capital contributions in monetary terms, as well as non-monetary assets such as physical objects, intellectual property rights, land use rights, etc., which can be valued in monetary terms and can be transferred in accordance with the law.

Legal basis: Article 27 of the Company Law of the People's Republic of China Shareholders may make capital contributions in monetary terms, as well as non-monetary assets that can be valued in monetary terms and can be transferred in accordance with the law, such as physical objects, intellectual property rights, land use rights, etc.; However, laws and administrative regulations stipulate that property that cannot be used as capital contributions, except for wild Zaoqing. The non-cargo rock and currency assets that are used as capital contributions shall be appraised and verified, and shall not be overvalued or undervalued.

Where laws and administrative regulations have provisions on appraisal valuation, follow those provisions.

Legal analysis: the differences are as follows: 1. Different shareholding procedures:

The procedure for individual shareholding is relatively simple, and the procedure for company shareholding in the industrial and commercial bureau is a little more complicated. 2. Income dividends are different: individual dividends belong to individuals, and company shares belong to companies.

3. Responsibility is different: individual shareholding is borne by the individual. If the company is wanton and invested, the company as a whole shall bear the responsibility.

Legal basis: Article 58 of the Civil Code of the People's Republic of China A legal person shall be established in accordance with law. Legal persons shall have their own name, organizational structure, domicile, property, or funds.

The specific rules and procedures for the establishment of a legal person shall be in accordance with the provisions of laws and administrative regulations. Where laws or administrative regulations provide that the establishment of a legal person must be approved by the relevant organs, follow those provisions.

Summary. Hello The method of opening a company is as follows: You can negotiate to let it transfer or increase capital and shares, and you account for the shares.

The partners of a partnership enterprise may agree on the distribution of profits of the partnership by agreement, and may distribute the surplus according to the proportion of their actual capital contributions, or they may not distribute according to this proportion, so the distribution can be made, as long as the partners reach an agreement. Article 17 The partners shall fulfill their obligations to make capital contributions in accordance with the method, amount and payment period stipulated in the partnership agreement. Where non-monetary assets are used to make capital contributions, it is necessary to go through formalities for the transfer of property rights in accordance with the provisions of laws and administrative regulations, and it shall be handled in accordance with law.

Article 34 The partners may, in accordance with the provisions of the partnership agreement or by the decision of all the partners, increase or decrease their capital contributions to the partnership enterprise.

Hello The method of opening a company is as follows: You can negotiate to let it transfer or increase capital and shares, and you account for the shares. The partners of a partnership enterprise may agree on the distribution of profits of the partnership by agreement, and may distribute the surplus according to the proportion of their actual capital contributions, or they may not distribute according to this proportion, so the distribution can be made, as long as the partners reach an agreement.

Article 17 The partners shall fulfill their obligations to make capital contributions in accordance with the method, amount and payment period stipulated in the partnership agreement. Where non-monetary assets are used to make capital contributions, it is necessary to go through formalities for the transfer of property rights in accordance with the provisions of laws and administrative regulations, and it shall be handled in accordance with law. Article 34 The partners may, in accordance with the provisions of the partnership agreement or by the decision of all the partners, increase or decrease their capital contributions to the partnership enterprise.

Hello Shareholding refers to the original acquisition of shareholder rights after the establishment of the company. As long as there is a need for one of the companies to increase shareholders, and the investor has the intention of purchasing shares for investment, once the two parties agree to establish a subscription contract, they will sue for shares. Although the shareholding is carried out by contract, it is not a contractual relationship that is privately agreed (without legal protection).

It must be handled in accordance with the relevant laws and articles of association. The new shareholders should also be responsible for the debts of the company before the shares.

I have opened a company for ten years, the customer is stable, but there is not much income, recently a friend wants to buy shares, is it in the form of cash shares, I want to ask this cash is a one-time into the company or need to hit again? Also, can I use the funds at will?

Hello, the new shareholder's equity capital is the registered capital, which belongs to the company. For new shareholders who enter the company based on equity transfer, the money for the shares should be similar to the buying and selling relationship, and belong to the transferor of the equity. The funds of the new shareholders who enter when the company increases its capital and shares belong to the company.

Then this fund should be a one-time entry! It was originally agreed that it was necessary to use the money to invest again, I want to think about it so unreasonable, I invested millions of equipment in it, and the company has been operating for so many years, others say that the shares are set to be counted as shareholders from now on, but the funds are only invested in tens of thousands, and the shares are calculated according to the total investment investment, how can there be such a good thing! Shouldn't the negotiated funds be invested all at once at the beginning?

Hello Hello Shareholders must invest a lump sum of money.

Hello dear dear, I am happy to answer for you: how to open your own company and others to buy shares, the answer is: first of all, you should determine whether the new shareholders are ready to use cash, or physical or technical shares.

In addition to cash, the value of physical objects or technologies should be determined first by appraisal. If the new entrant invests cash, it can take two ways to participate in the shares: increasing the registered capital of the original company and transferring part of the investment of the original shareholder while keeping the original registered capital unchanged. All shareholders of the original company form a resolution to agree not to accept the new shareholders and which method to adopt.

It is necessary to do an asset appraisal of the company in advance, and then calculate the value of the shares based on the actual appraised value. Then the conversion ratio can be based on the actual share value