Accounting Standards for Enterprises No.4-Fixed Assets (2006) Accounting [2006] No.3 Article 11 The cost of fixed assets invested by investors shall be determined according to the value agreed in the investment contract or agreement, unless the value agreed in the contract or agreement is unfair.
Accounting entries,
Borrow: fixed assets
Loan: paid-in capital.
Fixed assets invested by investors shall be measured at fair value. An enterprise that accepts investment in fixed assets shall, after going through the formalities for the transfer of fixed assets, take the value agreed in the investment contract or agreement plus the relevant taxes and fees payable as the recorded value of fixed assets, unless the value agreed in the contract or agreement is unfair.
Finance refers to the issuance, circulation and withdrawal of money, the issuance and recovery of loans, the deposit and withdrawal, the exchange of foreign exchange and other economic activities. The essence of finance is value circulation. There are many kinds of financial products, including banks, securities, insurance, trusts and so on. Finance involves a wide range of academic fields, including accounting, finance, investment, banking, securities, insurance, trust and so on. Financial futures is a kind of futures trading. Futures trading refers to the trading of standardized futures contracts in a centralized trading market by open bidding. Futures contract is the object or subject matter of futures trading, which is uniformly formulated by the futures exchange and stipulates a standardized contract to deliver a certain quantity and quality of goods at a specific time and place. The basic tools of financial futures contracts are various financial instruments (or financial variables), such as foreign exchange, bonds, stocks and price indexes. In other words, financial futures are futures trading based on financial instruments (or financial variables).
In fact, it is recorded according to the evaluation value. Without evaluation, fairness cannot be explained. Generally speaking, the investment contract price should be lower than or equal to the evaluation price. After all, you won't accept an investor's investment of 654.38+00,000 yuan in fixed assets worth 800,000 yuan.
For example, the fixed assets agreed in the contract are 6,543,800+0.2 million, and the actual evaluation value is 6,543,800+0.2 million, so the amount you recorded is 6,543,800+0.2 million.
Borrow: fixed assets
65438+200,000 yuan
Loan: paid-in capital (share capital)
1 ten thousand
Capital reserve-capital premium
Two hundred thousand