1. When an enterprise receives fixed assets transferred in free of charge in accordance with relevant regulations and approved by relevant departments, the accounting entries are as follows: ?

Debit: fixed assets (according to transferred out The book value of the unit's fixed assets plus packaging fees, transportation and miscellaneous expenses, etc., is used as the original book value of the transferred fixed assets)

Credit: Capital reserve - fixed assets transferred free of charge (according to the transferred fixed assets) (original book value)

Bank deposits (according to packaging fees, transportation fees, etc.)

2. When an enterprise transfers fixed assets free of charge in accordance with relevant regulations and reports to the relevant departments for approval , the accounting entries are as follows:

Debit: Liquidation of fixed assets (based on the net book value of fixed assets transferred out for free)

Accumulated depreciation (based on the amount of depreciation already provided)?

Credit: Fixed assets (original price of fixed assets)

3. According to the relevant provisions of the Enterprise Accounting System (2001), enterprises that transfer in or out fixed assets for free according to regulations should report it in the "Capital Company" Set up the detailed accounts of "Free Transfer-in Fixed Assets" and "Free Transfer-Out Fixed Assets" under the account "Accumulation" for accounting.

Extended information:

Accounting standards stipulate that there are four credits that can be included in capital reserves: capital (share capital) premium, other capital reserves, and asset appraisal appreciation. , capital conversion difference.

Capital premium is the excess of the price of equity bonds issued by a company over owners' equity. Equity premium is the excess of the price of shares issued by a company over the par price. Other capital reserves include changes in the fair value of financial assets available for sale. , changes other than the net profit of the invested unit under the equity method of long-term equity investment.

The increment in asset valuation is the portion of the revaluation that is higher than the net book value of the assets when corporate assets are revalued in accordance with legal requirements (see Asset Valuation). The capital translation difference is the difference in foreign currency capital caused by exchange rate changes.

According to the national financial system, capital reserves can only be transferred to capital in accordance with legal procedures. There are many examples of listed companies in our country converting capital reserves into capital and issuing additional shares.

Capital reserve essentially belongs to the category of invested capital. The emergence of capital reserve is due to my country's adoption of the registered capital system and other reasons. The "Company Law" and other laws stipulate that the purpose of capital reserves is mainly to increase capital, that is, to increase paid-in capital (or share capital).

Although the conversion of capital reserves into capital does not lead to an increase in the total owner's equity, the conversion of capital reserves into capital can, on the one hand, change the capital structure of the enterprise and reflect the potential of the enterprise's steady and sustainable development;

On the other hand, for a joint-stock company, it will increase the shares held by investors, thereby increasing the circulation of the company's stocks, thereby activating the stock price, increasing stock trading volume and capital flow sex.

In addition, for creditors, paid-in capital is the most essential reflection of owners’ equity and an important factor in their consideration of investment risks. Therefore, converting capital reserves into capital can not only better reflect the rights and interests of investors, but also affect the credit decisions of creditors.

Baidu Encyclopedia-Capital Reserve