The company received the accounting entries of project investment funds.
1. If you invest in a newly established company:
Debit: bank deposit
Loan: paid-in capital -A
Paid-in capital -B
2. If investment funds for new projects are received:
Debit: bank deposit
Loans: other payables-investors
Investment is generally in the form of monetary funds, but non-monetary funds can also be used, such as fixed assets, intangible assets, land and so on.
(a) accept the accounting treatment of cash assets investment
Debit: bank deposit
Loan: paid-in capital -XX shareholders (according to voting shares)
Capital reserve-capital premium (exceeding voting share)
(2) Accepting investment in non-cash assets
1. Accept investment in fixed assets or intangible assets.
Borrow: fixed assets or intangible assets (recorded according to the value agreed in the contract or agreement, except for the unfair value agreed in the contract or agreement)
Taxes payable-VAT payable (input tax)
Loan: paid-in capital or equity.
Capital reserve-capital (equity) premium
2. When accepting inventory investment
Borrow: raw materials, etc. (recorded according to the value agreed in the contract or agreement, except that the value agreed in the contract or agreement is unfair)
Taxes payable-VAT payable (input tax)
Loan: paid-in capital or equity.
Capital reserve-capital (equity) premium
(3) If the enterprise receives the investment money and fails to go through the formalities of capital increase and change in the administrative department for industry and commerce, it shall be included in other payables first:
Debit: bank deposit
Loan: other payables -XX shareholders
After the administrative department for industry and commerce has gone through the formalities of capital increase and change:
Debit: Other payables -XX shareholders
Loan: paid-in capital -XX shareholders (according to voting shares)
Capital reserve-capital premium (exceeding voting share)
(4) If the enterprise receives the investment money and the two parties do not go through the equity formalities through consultation, which substantially constitutes investment absorption for the company, it shall be included in the long-term liabilities.
Debit: bank deposit
Loan: Long-term payables -XX shareholders