1. The paid-in capital is the investment of the enterprise owner, and the joint stock limited company is called "share capital". As long as investment does not increase, this figure in the balance sheet is fixed. According to the legal requirements of our country, the paid-in capital is equal to the registered capital in amount. Registered capital is the limit for an enterprise to undertake limited liability.
2. Capital reserve is the shareholder's equity income formed by capital other than the company's production and operation, assets themselves and other reasons. The capital accumulation fund of joint-stock companies mainly comes from the premium income from stock issuance, gifts accepted, asset appreciation and net assets accepted by other companies due to merger. Among them, the stock issuance premium is the most common and main source of capital accumulation fund for listed companies.
3. Surplus reserve refers to the accumulated funds extracted from after-tax profits by enterprises in accordance with regulations. The statutory surplus reserve is drawn at 10% of the after-tax profit.
4. Undistributed profit is the undistributed profit of the enterprise. Distribution can be continued in future years, and it is an integral part of owners' equity before distribution.
Second, accounting treatment
400 1 paid-in capital
I. This course accounts for the paid-in capital invested by investors.
A joint stock limited company shall change this course to "400 1 share capital".
The part of an enterprise that exceeds its registered capital or share capital received from investors shall be accounted for as capital premium or share capital premium in the "capital reserve" account.
Two, this course can be detailed accounting by investors. Enterprises (Chinese-foreign contractual joint ventures) should set up a detailed account of "return of investment" in this course to account for the investment returned by investors during the cooperation period.
Three, the main accounting treatment of paid-in capital.
(1) An enterprise accepts the capital invested by investors, debits such subjects as "bank deposits", "other receivables", "fixed assets", "intangible assets" and "long-term equity investment", and credits this subject according to its share in registered capital or share capital, and credits "capital reserve-capital premium or share capital premium" according to its difference.
(two) the stock dividends distributed in the profit distribution plan approved by the shareholders' meeting shall be debited to the "profit distribution" subject and credited to this subject after going through the capital increase procedures.
Upon the resolution of the shareholders' meeting or similar organization, when the capital reserve is converted into capital, the title of "capital reserve-capital premium or equity premium" shall be debited and credited to this title.
(III) The bondholders of convertible companies exercise the right to convert their bonds into shares, debit the account of "bonds payable-convertible corporate bonds (face value and interest adjustment)" according to the balance of convertible corporate bonds, and debit the account of "capital reserve-other capital reserves" according to the amount of their equity components, and credit this account according to the total face value of shares and the number of shares converted. If there is any cash to pay the non-convertible shares, it should also be credited to the subjects such as "bank deposit".
When an enterprise converts a restructured debt into capital, it should debit accounts payable and other subjects according to the book balance of the restructured debt, credit this subject according to the total face value of the shares of the enterprise enjoyed by the creditors due to giving up their creditor's rights, credit or debit the capital reserve-capital premium or equity premium according to the difference between the total fair value of the shares and the corresponding paid-in capital or equity, and credit non-operating income-debt restructuring profit according to the difference.
(4) If the equity-settled share-based payment is exchanged for the services provided by employees or other parties, the account of "capital reserve-other capital reserve" shall be debited according to the amount determined by the actual exercise conditions on the exercise date, and the account shall be credited according to the amount that should be included in the paid-in capital or share capital.
Four, enterprises in accordance with legal procedures approved to reduce the registered capital, debit the subjects, credited "cash on hand", "bank deposits" and other subjects. Where a joint stock limited company reduces its capital due to the purchase of its shares, it shall debit the account according to the total face value of the shares calculated according to the face value of the shares and the number of cancelled shares, credit the account of "treasury shares" according to the book balance of the cancelled shares, and debit the account of "capital reserve-equity premium" according to the difference. If the equity premium is insufficient to offset, the subjects of "surplus reserve" and "profit distribution-undistributed profit" shall be debited. If the price paid for the share repurchase is lower than the total face value, the account shall be debited according to the total face value of the shares, credited to the account of "treasury shares" according to the book balance of the cancelled treasury shares, and credited to the account of "capital reserve-equity premium" according to the difference.
Five, enterprises (Chinese-foreign contractual joint ventures) in accordance with the provisions of the contract during the cooperation period to return the investment of investors, debit the subjects (return of investment), credited to the "bank deposit" and other subjects; At the same time, debit "profit distribution-profit return investment" and credit "surplus reserve-profit return investment".
When the Chinese-foreign cooperative operation is liquidated, the capital reserve, surplus reserve, profit distribution-undistributed profit and other subjects shall be debited, and the return of investment, bank deposits and other subjects shall be credited.
Six, the final credit balance of this course, reflecting the paid-in capital or total share capital of the enterprise.
4002 capital reserve fund
1. This account accounts for the amount of investment received by an enterprise from investors that exceeds its registered capital or share capital. Gains and losses directly included in owners' equity are also accounted for in this account.
Two, this course should deal with the "capital premium (equity premium)" and "other capital reserves" for detailed accounting.
Three, the main accounting treatment of capital reserve.
(1) When an enterprise accepts the capital invested by investors, the bondholders of convertible companies exercise the right to convert their debts into capital reserve, debit the relevant subjects and credit the paid-in capital or equity subjects and this subject (capital premium or equity premium).
Transaction fees and commissions directly related to the issuance of equity securities shall be debited to this account (equity premium) and credited to "bank deposits" and other subjects. When the capital reserve is converted into capital by the resolution of the shareholders' meeting or similar institutions, the account (capital premium or equity premium) shall be debited and credited to the account of "paid-in capital" or "equity".
(2) For the long-term equity investment formed by holding merger under the same control, the account of "long-term equity investment" shall be debited according to the share of the book value of the owner's equity of the merged party, and the account of "dividend receivable" shall be debited according to the cash dividend or profit declared by the invested unit but not paid, and the related assets or liabilities shall be credited according to the book value of the paid merger consideration, and the account (capital premium or equity premium) shall be credited according to the difference; For debit balance, debit this account (capital overflow
Price or equity premium), when the capital reserve (capital premium or equity premium) is insufficient to offset, debit the subjects of "surplus reserve" and "profit distribution-undistributed profit".
The capital reserve involved in mergers and acquisitions under the same control should also be treated according to the above principles.
(III) If the long-term equity investment is accounted by the equity method, and the shareholding ratio remains unchanged, the enterprise shall calculate its share according to the shareholding ratio, debit or credit the subject of "Long-term equity investment-other changes in equity" and credit or debit the subject (other capital reserve).
When disposing of the long-term equity investment accounted by the equity method, the relevant amount originally included in the capital reserve shall be carried forward, debited or credited to this account (other capital reserve), and credited or debited to the "investment income" account.
(4) In exchange for the services provided by employees or other parties with equity-settled share-based payment, the subjects such as "management expenses" shall be debited according to the determined amount and credited to this subject (other capital reserve).
On the exercise date, according to the amount determined by the number of equity instruments actually exercised, debit the account (other capital reserve), credit the account "paid-in capital" or "equity" according to the amount included in the paid-in capital or equity, and credit the account (capital premium or equity premium) according to the difference.
(5) If owner-occupied real estate or inventory is converted into investment real estate measured by fair value model, it shall be handled in accordance with the relevant provisions of the subject of "investment real estate" and the capital reserve shall be adjusted accordingly.
(VI) If the held-to-maturity investment is reclassified as available-for-sale financial assets, or the available-for-sale financial assets are reclassified as held-to-maturity investment, it shall be handled according to the relevant provisions of the subjects such as "held-to-maturity investment" and "available-for-sale financial assets", and the capital reserve shall be adjusted accordingly. If the available-for-sale financial assets are reclassified as financial assets measured at cost or amortized cost, the relevant amount originally included in the capital reserve should be treated according to different situations: if there is a fixed maturity date, the amortized amount calculated and determined according to the effective interest rate method on the balance sheet date will be debited or credited to this account (other capital reserve) and "investment income"; If there is no fixed maturity date, when disposing of financial assets, the account of "other capital reserve" shall be debited and the account of "investment income" shall be credited.
Subsequent measurement of available-for-sale financial assets shall be handled in accordance with the relevant provisions of the subject of available-for-sale financial assets, and the capital reserve shall be adjusted accordingly.
(7) Where a joint stock limited company reduces its capital by purchasing its own shares, the total par value of the shares calculated according to the par value of the shares and the number of cancelled shares shall be debited to the title of "equity" and credited to the title of "equity premium" according to the difference. If the equity premium is insufficient to offset, the "surplus reserve" and "profit distribution-undistributed profit" shall be debited. If the price paid for share repurchase is lower than the total face value, the account of "equity" shall be debited according to the total face value of shares, credited to the account of "equity" according to the book balance of cancelled equity, and credited to the account of "equity premium" according to the difference.
(8) On the balance sheet date, if the gains or losses from cash flow hedging and net investment hedging of overseas operations that meet the requirements of hedging accounting methods are effective hedging, debit or credit the relevant subjects and credit or debit the subjects (other capital reserves); If it is an invalid hedging, debit or credit the relevant account, and credit or debit the "fair value change gain and loss" account.
Four, the ending credit balance of this course reflects the capital reserve of the enterprise.
4 10 1 surplus reserve
First, this course accounts for the surplus reserves extracted from the net profit of the enterprise.
Two, this course should deal with the "statutory surplus reserve" and "arbitrary surplus reserve" for detailed accounting. Foreign-invested enterprises should also make detailed accounting of "reserve fund" and "enterprise development fund" respectively.
Chinese-foreign contractual joint ventures should set up a detailed account of "profit return investment" in this account when returning investors' investment during the cooperation period.
Three, the main accounting treatment of surplus reserve.
(1) The surplus reserves withdrawn by the enterprise according to regulations shall be debited to the title of "Profit Distribution-Withdrawing Statutory Surplus Reserves and Withdrawing Arbitrary Surplus Reserves" and credited to this title (Statutory Surplus Reserves and Arbitrary Surplus Reserves).
The reserve fund, enterprise development fund, employee bonus and welfare fund withdrawn by foreign-invested enterprises in accordance with regulations shall be debited to the title of "profit distribution-withdrawal of reserve fund, withdrawal of enterprise development fund, withdrawal of employee bonus and welfare fund" and credited to the title of "reserve fund, enterprise development fund" and "salary payable to employees".
(2) After the resolution of the shareholders' meeting or similar institutions, when the surplus reserves are used to make up the losses or to increase the capital, the subjects of "profit distribution-surplus reserves to make up the losses", "paid-in capital" or "equity" shall be debited.
After the resolution of the shareholders' meeting, if the surplus reserve is used to send new shares, the amount calculated by sending new shares will be debited to this account, and the total par value of shares calculated by the total number of new shares sent will be credited to the "share capital" account.
A Chinese-foreign contractual joint venture shall, in accordance with the contract, return the investors' investment during the cooperation period, debit the "paid-in capital return investment" account and credit the "bank deposit" account according to the actual amount of investment returned; At the same time, debit the "profit distribution-profit return investment" subject and credit this subject (profit return investment).
Four, the final credit balance of this course, reflecting the surplus reserve of the enterprise.
4 102 general risk preparation
First, this account accounting enterprise (finance) in accordance with the provisions from the net profit of the general risk reserve.
Two, the general risk reserve extracted by the enterprise, debit the "profit distribution-extraction of general risk reserve" subject, and credit this subject. When the general risk reserve is used to make up the losses, the account shall be debited and credited to the account of "Profit Distribution-General Risk Reserve to Make Up the Losses".
Three, the final credit balance of this course, reflecting the general risk preparation of enterprises.
4 103 Profit for this year
First, this course accounts for the net profit (or net loss) realized by the enterprise in the current period.
Two, the end of the enterprise (month) to carry forward profits, the amount of profit and loss account should be transferred to this account, the profit and loss account should be balanced.
After carry-over, the credit balance of undergraduate purpose is the net profit realized in the current period; Debit balance is the net loss in the current period.
Third, at the end of the year, after deducting the annual income and expenditure, the net profit realized this year should be transferred to the subject of profit distribution, debited to the subject and credited to the subject of profit distribution-undistributed profit; If you make the opposite accounting entry for the net loss. There should be no balance in this account after carry-over.
4 104 profit distribution
First, this course accounts for the profit distribution (or loss compensation) and the balance after distribution (or compensation) over the years.
Two, this course should be "statutory surplus reserve", "arbitrary surplus reserve", "cash dividend or profit payable", "dividend into share capital", "surplus reserve to make up for losses" and "undistributed profit" for detailed accounting.
Three, the main accounting treatment of profit distribution.
(1) The surplus reserve withdrawn by the enterprise according to the regulations shall be debited to this account (statutory surplus reserve and arbitrary surplus reserve) and credited to the account of "surplus reserve-statutory surplus reserve and arbitrary surplus reserve".
The reserve fund, enterprise development fund, employee bonus and welfare fund extracted by foreign-invested enterprises according to regulations shall be debited to the subjects (reserve fund, enterprise development fund, employee bonus and welfare fund) and credited to the subjects such as "surplus reserve fund, enterprise development fund" and "payable employee salary".
Enterprises (finance) in accordance with the provisions of the general risk reserve, debit the subjects (extraction of general risk reserve), credited to "general risk reserve" subjects.
(2) Cash dividends or profits distributed to shareholders or investors by resolutions of the general meeting of shareholders or similar institutions shall be debited to this account (cash dividends or profits payable) and credited to the account of "dividend payable".
After going through the formalities of capital increase, the shareholders' meeting or similar organization decides to distribute the stock dividends to the shareholders, and debit this account (dividend to share capital) and credit it to the "equity" account.
Use surplus reserve to cover losses, debit the title of "surplus reserve-statutory surplus reserve or arbitrary surplus reserve" and credit this title (surplus reserve to cover losses).
Enterprises (finance) use general risk reserve to make up losses, debit "general risk reserve" and credit "general risk reserve to make up losses".
Four, at the end of the year, the enterprise should realize the net profit this year, from the "profit this year" subjects into the subjects, debit the "profit this year" subjects, credited to the subjects (undistributed profits), as the opposite accounting entries of net loss; At the same time, the balance of other detailed accounts belonging to the "profit distribution" account will be transferred to the "undistributed profit" detailed account of the undergraduate purpose. After the carry-over, except for the "undistributed profit" detailed account, there should be no balance in other detailed accounts.
Five, the year-end balance of this subject, reflecting the undistributed profits (or losses).