Key points of the answer:
At present, China has tried out the capital system for various business investment projects, including capital construction, technological transformation, real estate development projects and collective investment projects of state-owned units (the capital system is not implemented for public welfare investment projects).
Project capital refers to the amount of investment subscribed by investors in the total investment of the project. Capital belongs to its own funds.
Question 2: What are the main sources and manifestations of enterprise capital? I hope I can help you:
The sources of enterprise capital mainly include:
1。 All levels of * * * budgetary funds, extra-budgetary funds and various special construction funds;
2。 Funds provided by investment institutions authorized by the state;
3。 Funds invested by domestic foreign enterprises and institutions;
4。 Funds invested by social individuals;
And other ways.
The capital of an enterprise can be expressed in money or in kind.
Fixed prices of industrial property rights, non-patented technologies and land use rights. In kind, industrial property rights, non-patented technology, land use rights, but must be assessed and priced by a qualified asset appraisal agency according to law, and shall not be overestimated or underestimated. In addition, the proportion of investment in industrial property rights and non-patented technologies shall not exceed 20% of the total capital of investment projects, unless the state has special provisions on the adoption of high-tech achievements.
The capital of investment projects shall be subscribed in one lump sum and put in place year by year according to the approved construction progress.
Question 3: What's the difference between capital and capital? It should be:
Debit: bank deposit
Accounts receivable of University of Technology (capital shortage)
Loan: paid-in capital
However, as a financial officer, you should know where this part of the money went. If there is no voucher that can be used as a transfer, it cannot be recorded.
Because this may involve shareholders withdrawing their capital contribution or making false capital contribution.
Question 4: What is state-owned assets? State-owned capital refers to the capital invested by state-owned assets by * * * departments or institutions with the right to invest on behalf of the state.
Question 5: What is foreign exchange capital? Foreign exchange capital account refers to the account set up by foreign investors in foreign-invested enterprises with foreign exchange investment. Its income is the capital invested by foreign investors in foreign exchange, and its expenditure is the current account foreign exchange expenditure of foreign-invested enterprises and the capital account foreign exchange expenditure approved by the foreign exchange bureau.
After an enterprise opens a foreign exchange capital account, it shall transfer the unused invested capital into the foreign exchange capital account, which is limited to investment funds. Enterprises that have exhausted their invested capital will no longer open foreign exchange capital accounts.
Question 6: What is the function of capital? What is commercial capital? What is its function?
A: (1) Commercial capital is a form of capital that is separated from the industrial capital movement and plays an independent role in the circulation field. That is, specialized in buying and selling goods, in order to obtain commercial profits for the purpose of capital.
(2) The existence of commercial capital is conducive to industrial capitalists to improve economic benefits. Commercial capital plays an important role in increasing industrial profits.
The existence of commercial capital is conducive to industrial capitalists to improve economic benefits. Commercial capital liberates industrial capitalists from commodity sales and can concentrate on commodity production activities, thus improving economic benefits and increasing total profits. The existence of commercial capital is conducive to saving working capital. Commercial capitalists can concentrate their business activities, and the turnover rate of commercial capital is faster than that of industrial capital, which reduces the capital used in the circulation process in the total social capital and increases the capital in the production process, which is conducive to the development of production and the increase of profits. ③ The activity of commercial capital can accelerate the turnover of industrial capital. Commercial capital accelerates the transformation from commodity capital to monetary capital, thus accelerating the turnover of industrial capital; At the same time, due to the concentration of commercial capital, its first turnover can not only represent the turnover of many capitals in one production department, but also represent the turnover of some capitals in different production departments, thus accelerating the turnover of industrial capital. ④ The activities of commercial capital can shorten the circulation time. Commercial capitalists specialize in commodity trading and are familiar with market conditions, circulation channels and commodity prices, so they can speed up the circulation of commodities and shorten the circulation time.
Question 7: What is the capital system? Capital system refers to the legal norms formulated by the state around the raising and management of capital and the responsibilities and rights of owners. Its contents mainly include: the method of determining capital; Legal capital; Classification of capital; Raise capital; Capital management; Capital accumulation fund, etc.
The existence of capital is the inevitable result of the development of commodity economy, the cornerstone of modern enterprise system or company system, the basic element of market economy and the inevitability of existence.
The characteristics of the capital system:
Non-debt funds, the project legal person does not bear any interest and debt of this part of the funds, investors can enjoy the owner's rights and interests in proportion to their capital contribution, and can also transfer their capital contribution, but generally can not be withdrawn in any way.
The capital system is consistent in principle for different industries and different enterprises, but there are also differences, mainly because the national capital composition of state-owned enterprises in different industries is different. The following enterprises are mainly introduced here:
(1) transport enterprises
(1) In addition to the balance of renovation funds in the existing fixed funds (excluding expenditures for special projects to be transferred), working capital and special funds belonging to the capital part of transportation enterprises, for decentralized ports under the dual leadership of the Ministry of Communications and the city where the port is located, it should also include the balance of funds for port maintenance.
(2) The balance of existing production development funds and reserve funds of transportation enterprises, according to the provisions of the financial system, if an enterprise changes its organizational form and implements the joint-stock system, shall be converted into state capital, and the specific definition shall be implemented in accordance with the provisions of relevant departments.
(2) Posts and telecommunications enterprises
Posts and telecommunications enterprises that are newly established shall be handled in accordance with the relevant provisions of the newly issued financial system. The capital of the existing central state-owned post and telecommunications enterprises and local rural telephone enterprises can be determined according to the following principles:
(1) The balance of enterprise fixed funds (excluding special expenditures to be transferred), working capital and special funds for renovation and transformation shall be used as national capital.
(2) The enterprise's existing line reconstruction fund is essentially a depreciation fund, which should also be regarded as national capital.
(3) Construction and real estate development enterprises
(1) The original "development and operation fund allocated by the financial department" was converted into national capital.
(2) The original "development and operation fund allocated by the competent department" is generally listed as the company's capital.
(3) The "enterprise development and operation fund" transferred by the original real estate development enterprise through after-tax profits, as well as the "production development fund" and "reserve fund" in the special fund belong to the category of investors' rights and interests according to the requirements of the General Principles of Enterprise Finance. When the real estate development enterprise determines the capital contribution of the original investors and investors, it is listed as capital or provident fund.
(4) Financial and insurance enterprises
(1) In order to strengthen the management of the financial industry and protect the interests of creditors, the central bank has set a minimum capital limit for the establishment of banks and non-bank financial institutions.
(2) When enterprises raise capital, the ways of raising capital are different due to their different nature. The capital of state-owned enterprises is generally approved by the state and allocated from the financial budget by the Ministry of Finance. The capital of regional banks is generally allocated from local finance, while the capital of foreign banks is basically allocated by their foreign investors. The capital of joint-stock enterprises needs to be raised by issuing shares or issuing capital contribution certificates to shareholders.
The content of the capital system:
The capital system mainly involves the following contents:
(1) Quantity requirements of legal capital. The so-called legal capital refers to the minimum amount of capital that the state must raise to start an enterprise, or the minimum amount of capital that an enterprise must have when it is established, otherwise the enterprise may not approve its establishment.
(2) Capital financing law. According to the provisions of national laws and regulations, enterprises can absorb all kinds of capital in various ways. When an enterprise raises funds, it can absorb both monetary capital investment and physical and intangible assets investment, but the absorbed physical and intangible assets should be valued according to the amount confirmed by the assessment or agreed in the contract and agreement.
(3) Capital contribution limit of intangible assets. Most countries in the world allow intangible assets to invest in enterprises, but at the same time limit the proportion of intangible assets investment.
(4) the financing period of capital. Enterprise capital can be raised at one time or by stages, and the enterprise shall raise capital in a timely manner in accordance with laws, regulations, contracts and articles of association. There are generally three types of provisions on the duration of capital contribution: first, the paid-in capital system. That is, when an enterprise is established, it needs to determine the total capital, raise it in one lump sum, and the paid-in capital is consistent with the registered capital, otherwise it may not set up an enterprise; The second is the authorized capital system. That is to say, when an enterprise is established, although the total capital must be determined, whether it is funded in one lump sum is particularly relevant to the establishment of the enterprise. As long as the first capital of the factory is raised, the enterprise can be established, and the rest will be made up of ... >>.
Question 8: What do capital investment and total investment mean respectively? The total investment means that the investment consists of self-owned funds, loan funds and interest generated by loans during the investment period.
The capital investment is invested by the project legal person's own funds.
Question 9: What does capital mean? Capital is the capital to run industry and commerce.
Assets = capital+other accumulation+liabilities, that is, capital+other accumulation-assets-liabilities = capital equity.
Capital management refers to the operation and management around the preservation and appreciation of capital, with capital gains as the core of operation, and realizing the maximization of capital gains.
Question 10: What is project capital? Briefly describe what is project capital.
Key points of the answer:
At present, China has tried out the capital system for various business investment projects, including capital construction, technological transformation, real estate development projects and collective investment projects of state-owned units (the capital system is not implemented for public welfare investment projects).
Project capital refers to the amount of investment subscribed by investors in the total investment of the project. Capital belongs to its own funds.