第三章分录（The third chapter.）.doc

第三章分录（The third chapter.） One A, B and C A jointly set up a limited liability company, the registered capital of 2000000 yuan, a, B and C shareholding ratio was 60%, 25% and 15%. In accordance with the provisions of the articles of association. A, B and C capital investment was 1200000 yuan, 500000 yuan and 300000 yuan. A company has duly received the investors once paid the money. [No. 1185030101: Aiming at the problem of answering questions. A company in the accounting treatment, should prepare the following entry: Borrow: bank deposit 2000000 Loan: paid in capital: 1200000 B: 500000 C - 300000 Two B Limited by Share Ltd to issueshares of common stock, par value of 1 yuan, the issue price per share of 5 yuan. It is assumed that the stock issuance, stock fundsyuan has been fully received, without considering the taxes and other factors in the process of issuing. According to the above information, the company shall make the following accounting B: [No. 1185030103: Aiming at the problem of answering questions. Should be credited as a capital reserve amount =-=(yuan) Prepare the following entry: Borrow: bank depositEquity loan:Capital surplus equity premium ofThree A limited liability company received in establishment of company B as capital investment does not need to install the machine equipment, the equipment contract value of 2000000 yuan, the amount of input VAT 340000 yuan. Agreed by the company a accept B company invested capital of 2340000 yuan. The value of fixed assets and the fair value of the contract agreement, without considering other factors. [No. 1185030105: Aiming at the problem of answering questions. A company accounting, shall prepare the following entry: Borrow: fixed assets 2000000 Tax payable - VAT payable (VAT) 340000 Loan: paid in capital, company B 2340000 4. B to set up a limited liability company received the B company as the capital of a batch of raw materia