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wholesale body jewelry plugs Issuing stock accounting points
Lending: bank deposit
R n
M accounting for cash dividend:
borrowing: profit distribution
Dividends' accounting score:
borrowing: payable
loan: bank deposit
Teable payable refers The approved profit distribution plan is determined to be cash dividend or profit assigned to investors. Before learning, let's do a small test. Click Test that I am not suitable for accounting
The enterprises should pass the "dividend" subjects, accounting for the company's cash dividend or profit that has been determined or announced but has not yet been paid.
The stock is a securities with property value. Stocks record the types of stocks, the amount of tickets, and the number of shares of the representatives, reflecting the rights of the holder of the stock to the company. Stocks show the rights of shareholders. As long as anyone has legal occupation of the stock, it can exercise its rights to the company in accordance with the law, and when the company's shares are transferred, the company's shareholders' rights and interests will be transferred. Stocks shall adopt paper forms or other forms stipulated by the State Council's securities supervision and management agencies, and the content and matters they record shall comply with legal provisions.
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wholesale bronze jewelry When issuing stocks
borrowing: cash or bank deposit (actual amount received)
loan: equity capital reserve — share capital premium
Note: The amount of stocks is the stock value of the stock The amount calculated by the product.
example: Yunang Co., Ltd. first publicly issued 150 million shares on April 16, 2007, with a face value of 1 yuan per share, and 9.4 yuan per share. The issuance of this stock was recommended and MLM, which was sponsored by Zhonghai Securities Corporation, and charged underwriting fees at 3%of the issuance revenue.
On April 20th, the stock issuance cost directly reduced the stock market premium
borrowing: bank deposit 136770
n Note: 15000 = 136770/(1-3%)/9.4
Extension information
The subsequent measurement of issuance stocks
n1. The part of the payment exceeds the total value of the face, reducing the capital reserve and retention income in order
Lending: inventory stock
loan: bank deposit/cash
n Capital reserve -stock premium
surplus reserve
profit distribution — unpreated profit
loan: inventory stock
2, the price paid by the purchase of stocks is lower than the total value of the face
borrowing: inventory stock
loan: bank deposit/cash
borrowing: stock (stock face value)
loan: inventory stock
n Reference materials: Baidu Encyclopedia — share capital
18k gold jewelry wholesale When the company issued shares, the corresponding accounting scores are as follows according to the specific situation:
1, direct related fees such as the handling fees and commissions issued according to the stock, and The amount of income, deduct the amount of the corresponding payment fee of the corresponding issuance fee, is included in the "bank deposit" subject;
3, according to the number of issued shares, according to the amount of one yuan per share, count the "share capital" subject;
4. According to the amount of net income of the corresponding issuance fee of the issuance of the shares, the balance of the amount after the amount of the stock is included, and the "capital reserve" subject is included.
The accounting points when issuing stocks are as follows:
borrowing: bank deposit
wholesale jewelry supplies bali Borrow: bank deposit
loan: equity
Capital reserve
The relevant transaction expenses incurred by the company issued shares should be deducted from the stock premium. Essence
Generally, there is no insufficient deduction.