How to make accounting entries when a company shares in another newly established company with technology?

How to make accounting entries when a company shares in another newly established company with technology? Company shares in another newly established company with technology, accounting entries:

Enterprises can use technology to buy shares, including patented technology, non-patented technology, software copyright, etc. , and technology stocks can account for up to 70% of the registered capital.

Accounting entries:

Borrow: intangible assets

Loan: paid-in capital

The so-called shareholding is also called shareholding or employee shareholding, that is, employees become shareholders of the enterprises they serve. Employee stock ownership can be divided into broad sense and narrow sense. In a narrow sense, employee stock ownership refers to all kinds of convenient systems provided by the company, which enable employees to obtain shares in their company; Broadly speaking, employee stock ownership refers to employees holding shares in the company, which is a general term for promoting the company's principles or policies by means of rewards, mediation and assistance.

Is the start-up cost of accounting entries in newly established companies included in the long-term deferred expenses-start-up expenses, or directly included in the management expenses-start-up expenses?

See if you are implementing the old accounting system or the new standard. If the original accounting system is implemented, the start-up expenses shall be included in the prepaid expenses, and the first month of production or operation shall be transferred to the current profit and loss in one lump sum. The implementation of the new accounting standards can be directly included in the current profit and loss when it occurs.

It doesn't matter whether it's good or not, it has the same impact on profits. Because when there is no operation, if it is included in the current profit and loss, the profit will be negative, and the profit will be reduced in the following years; If it is included in the prepaid expenses, it will not affect the current profits, but it will be deducted from the current profits when it is carried forward in the future, which can also reduce the current income tax. The above-mentioned impact on profits is only a time difference and does not involve substance.

Is the salary included in the start-up expense account or the salary account?

All the same. If it is the start-up period, it is best to include the start-up fee.

Borrow: management expenses-organization expenses or deferred expenses-organization expenses.

Loans: Payables-Wages

Do you want to carry forward the current month's profit and loss, or wait until the month with income?

If prepaid expenses are included, the month when the business starts is the month when you say you have income, and it will be carried forward to the current profit and loss (management expenses) in one lump sum, and there is no need to carry it forward in the current month.

Carry-over entry

Borrow: management fee-organization fee

Loan: prepaid expenses-organization expenses

When one company transfers money to another, it is clear from which bank the accounting entries are transferred. For example, the transfer of ICBC to ABC should be like this. Borrow: bank deposit, agricultural bank loan: bank deposit, Industrial and Commercial Bank of China.

Accounting is an economic management that takes money as the main unit of measurement and uses special methods to check and supervise the economic activities of the unit.

Accounting is an economic management activity with currency as the main unit of measurement, vouchers as the main basis, and special technical methods to conduct comprehensive, comprehensive, continuous and systematic accounting and supervision of a unit's capital movement, provide accounting information to relevant parties, participate in business management, and improve economic efficiency. In ancient times, this was a meeting. China has had a special accounting office since the Zhou Dynasty, which is responsible for taxation, currency and other financial work, and conducts monthly plans and annual meetings. In other words, every month counts as a "plan" and the whole year counts as a "meeting". Together, the two become "accounting".

According to the transfer agreement, the transaction amount is transferred to the company account, such as the original investment of 65,438+0,000,000 yuan by the old investor and 65,438+0,200,000 yuan by the new investor. Income tax and stamp duty are withheld and remitted by the company, and no other matters are involved as entries:

Debit: paid-in capital-old investor 1000000

Debit: other receivables-new investor 1200600

Loan: other payables-old investor 1 159400

Loan: paid-in capital-new investor 1000000.

Loan: taxes payable-income tax payable (equity transfer income) 40,000 yuan.

Loan: tax payable-stamp duty payable (stamp duty on share transfer) 1200

The bank receives funds from new investors;

Debit: bank deposit 1200600

Loan: other receivables-new investor 1200600

Transfer to old investors for entry:

Debit: other payables-old investors 1 159400

Loan: bank deposit 1 159400.

The bank pays the equity transfer income and stamp duty as entries:

Borrow: Taxes payable-income tax payable (income from equity transfer) 40,000.

Debit: tax payable-stamp duty payable (stamp duty on equity transfer) 1200

Loan: Bank deposit 4 1200.

Our company cooperated with another company to establish a new company, and our company transferred investment funds to the newly established company. How to deal with the accounting entries of the company when the enterprise invests in other companies?

Bookkeeping as an investor:

Dr: Long-term investment -XX enterprise

Cr: bank deposits and other subjects.

(If you invest in something, you will do the corresponding topic) String 9

Bookkeeping as an investee:

Doctor: Bank deposit, and so on.

(All credit accounts of investors)

Cr: paid-in capital

How to collect shareholders' investment capital in enterprise accounting entries established by crowdfunding model;

Borrow: bank deposits (fixed assets, etc.). )

Loan: share capital-shareholders (or paid-in capital-shareholders)

How should a newly established company make accounting entries for the furniture it purchased? A large amount is credited to fixed assets, and a small amount is credited to management expenses-organization expenses.

How do companies make accounting entries when buying stocks? 100% acquisition:

Directly increase the undistributed profit of Company A by 65,438+300 W, and the long-term equity investment-Project B will be reduced to zero, and the equity-Company B will be reduced to zero, and other owner's equity items will remain unchanged.

(2) In the case of 50% holding merger:

Deduct the undistributed profit of Company A by -2500*50%=- 1250W, and increase the minority shareholders' equity by-1250W, leaving other owners' equity items unchanged.

This is the practice of business combination under different control, and the accounting treatment of business combination under the same control will be different.

How does Company A make accounting entries to repay debts with equipment? Debit: fixed assets settlement 180000

Accumulated depreciation 50000

Fixed assets impairment reserve 20000

Loan: fixed assets: 250,000 yuan.

Debit: 300,000 accounts payable.

Loan: fixed assets settlement 180000

Non-operating income-gains and losses from disposal of fixed assets 20000

Non-operating income-debt restructuring gains and losses 100000