如果有限公司AUTHORIZED CAPITAL($200000)有兩個DIRECTOR(A)一個已經俾左 $150000入BANK當資本,另外一個DIRECTOR(B)就有$50000未俾,咁我應該點入數呀
DR. BANK - $150000
CR. SHARE CAPITAL OR DIRECTOR (A)既C/A呢
Share capital問題
2009-11-30 8:28 pm
回答 (2)
2009-12-01 10:47 pm
由於股份發行時候要股東認購，股東要簽回認購同意書，咁即係股東欠公司錢。你要注意係一間有限公司係唔可以借錢俾股東去認購股份，因為咁做其實係變相減低股本，對債權人誤導。公司法對董事借款亦有嚴格限制，所以該股東要儘快繳回認繳款項。至於會計上處理如下：
Dr. Bank $150,000
Dr. Director B $50,000
Cr. Share Capital $200,000
希望幫到你！
Dr. Bank $150,000
Dr. Director B $50,000
Cr. Share Capital $200,000
希望幫到你！
2009-11-30 9:13 pm
AUTHORIZED CAPITAL-目的係disclosure!
DIRECTOR(A)一個已經俾左 $150000入BANK當資本
如果用capital a/c (not SHARE CAPITAL a/c)- Double entry:
Dr Bank a/c $150000
Cr Capital a/c-DIRECTOR (A) $150000
一個DIRECTOR(B)就有$50000未俾-(如果用capital a/c (not SHARE CAPITAL a/c))個人認為無得入!因為都未收錢!
SHARE CAPITAL? 你講個situation->係唔係issue 左shares to public ar?
甘就唔同講法wo!
DIRECTOR(A)一個已經俾左 $150000入BANK當資本
如果用capital a/c (not SHARE CAPITAL a/c)- Double entry:
Dr Bank a/c $150000
Cr Capital a/c-DIRECTOR (A) $150000
一個DIRECTOR(B)就有$50000未俾-(如果用capital a/c (not SHARE CAPITAL a/c))個人認為無得入!因為都未收錢!
SHARE CAPITAL? 你講個situation->係唔係issue 左shares to public ar?
甘就唔同講法wo!
參考: me
收錄日期: 2021-05-01 22:53:52
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https://hk.answers.yahoo.com/question/index?qid=20091130000051KK00460