有限公司股東退出入帳問題

在公司股份轉讓中，公司股份是屬於私人財產，而股份轉讓中所產生損益亦屬於A同B兩人嘅事。不過在轉讓過程中可能要董事開會通過轉讓，及其他股東無異議才成。最好睇下M&A裡面要你點做就跟著做。
債務轉讓唔係話你要沖就可以沖，要沖扺雙方同公司簽沖扺合約Debt Assignment才成。如果沖扺後間公司倒閉，咁可能構成Fraudulent Preference而合約不能生效。入賬為Dr股東A 20K , 然後Cr股東C 20K﹝要係做完文件之後！﹞
希望幫到你！

1. Private matters. No need to record
2. Yes

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1. The buying and selling of shares B and A are of private nature. No change in the share capital account as the total amount is unchanged. However, Instrument of Transfer and Bought and Sold Note has to be executed, stamped to make the transaction effective. The Instrument of Transfer is then lodged to the company for a change of shares and recorded in the Register of Members.
2. Yes, the account can be set off by Dr. A's current account and Cr. C's current account. But, there must be an agreement or document signed between A and C about this set-off and the Company has to agree the debt due from C be waived and be set off against A's balance. This matter has to be approved by the board of Directors of the company. This will clear the legal impact on this kind of set-off and to avoid any disputes arising thereof.