會計股東問題...急...10點

If the company owe this shareholder ( A ) $800,000 and he took away $500,000, then this should be set off against this amount. The final Cr. balance will be $300,000, a current account with A. Of course, this drawing should in principle be approved by the Board of Directors in the form of the Board minutes of the meeting.

The shares transferred out from A has nothing to do with the company. It is only a private transaction between A and the incoming Shareholder. The consideration of the shares sold must be paid by the new shareholder to A direct, However, the transfer of such shares must be approved by the Board of Directors and the new certificate be issued to the new shareholder. The name of the new shareholder be then entered in the Register of Members of the company.

您應先為他開設一個股東往來帳，將他的收支項目都記在此項目中便可。