Two, this course should deal with the "statutory surplus reserve" and "arbitrary surplus reserve" for detailed accounting.
Enterprises (foreign investment) should also separately "reserve fund" and "enterprise development fund" for detailed accounting.
Enterprises (Chinese-foreign contractual joint ventures) should set up a detailed account of "profit return investment" in this course to return the investment of investors during the cooperation period.
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(1) The surplus reserves withdrawn by the enterprise according to regulations shall be debited to the title of "Profit Distribution-Withdrawing Statutory Surplus Reserves and Withdrawing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The reserve fund, enterprise development fund, employee bonus and welfare fund withdrawn by an enterprise (foreign investment) according to regulations shall be debited to the title of "profit distribution-withdrawal of reserve fund, withdrawal of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 organization, the enterprise uses surplus reserve to make up losses or increase capital, debits this account, and credits "profit distribution-surplus reserve to make up losses", "paid-in capital" or "equity" account.
After the resolution of the shareholders' general meeting, the enterprise will send shares in surplus reserve, debit the account according to the amount calculated by sending shares, credit the account of "equity" according to the total face value of shares and the total number of shares sent, and credit the account of "capital reserve-equity premium" according to the difference.
Enterprises (Chinese-foreign contractual joint ventures) should return their investment with profits during the operation period, debit the title of "paid-in capital-return investment" and credit the title of "bank deposit" 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 balance extracted by the enterprise according to the regulations.