剛成立有限公司,資本該如何開入帳?

[匿名]

2008-09-04 7:27 am

在 Memorandum 中記述 "The Share Capital of HKD10,000 dividend into
10,000 shares each HKD1.00 " 另一頁記述公司兩有位 Directors :
A君有兩個 shares , B君有一個 shares , total no. of shares is three。

問題:

1) 但兩位股東從沒有放錢入公司帳戶內，那麼開帳時，capital 是否入
HKD3.00 ?

2)如不是，應入多少呢?

3)應如何做 Double entry 呢?

謝謝!

更新1:

"Thank you very much for your help" 煩請再指導 : 當完成入帳後, Balance sheet 上的 capital 便是 $3.00. 是否正確?

回答 (1)

用戶2576

2008-09-04 5:17 pm

✔ 最佳答案

The authorized share capital has nothing to do with the accounting entry in the books. This is the maximium capital that the company could issued at this moment and this amount could be increased at any time.
Now, the issued capital as taken by the subscribers, the founder shares, is 3 of $1 each. In principle, this amount has to be paid in by each of the shareholders. After the $3 paid in, maybe in cash or cheque, could then be taken up in the books as Dr. Cash or Bank and Cr. Share Capital.
They can then draw out the cash Dr. Current Account with each of the shareholders ( or maybe a director now ) and Cr. Cash or Bank where appropriate.

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