有關有限公司Share Capital入數,急急急

2009-04-24 7:59 pm
公司係一間有限公司,如果Share Capital係1,000,000,但股東只投資了90,000元,想問下入數應該點入,同時餘下的910,000,又應該點入呢??

回答 (3)

2009-04-25 12:16 am
✔ 最佳答案
First, you have to note whether the $1.0 million share capital is an authorized share capital or the capital has been fully allotted and issued.
If this is the authorized capital and only $90,000 had been allotted and issued and now it has been fully paid up, then the entry is simply Dr. Bank Cr. Share Capital.
If all the capital had been allotted and should be paid up, the money should have been paid within a reasonable time to the company. The entry will then be Dr. Bank $910,000 Cr. Share Capital. If the capital is not issued, no entry could be done unless these have been issued.
2009-04-25 5:33 pm
share capital 係 Authorized capital 定係 issued capital 先?

如果 只係 authorized 而未 issued, 就唔駛入所謂的餘下"910000",

只入: debit Bank/cash credit share capital 90000

如果係 issued 左, 咁即係有人俾左錢認購, 睇下佢俾左乜野, 例如bank or cash, 入
debit Bank/cash credit share capital 910000

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2009-04-24 11:48 pm
The entries : Dr. Cash/Bank 90,000
Cr. Share capital 90,000

; no entry for 910,000 because no investment happen due to the reason that shareholder only invest 90,000.


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