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一、股东出资的会计处理问题。例:优雅公司成立伊始,注册资本10万元。该公司两位股东出资情况是:甲出资10万元现金,乙未实际交纳出资,因为乙具有计算机方面的专长。公司章程规定:甲乙两人各占公司50％股份。传统会计对此帐务处理为,借记“现金”10万元,贷记‘“实收资本——甲出资”10万元。这样处理,所强调的无疑是在形式L与法律规定的一致,依据《公
First, the accounting treatment of shareholders’ contribution. Example: At the beginning of the establishment of the elegant company, the registered capital was 100,000 yuan. The company’s two shareholders’ capital contribution was: A contributed RMB 100,000 in cash, and B did not actually pay for it, because B had computer expertise. The company’s articles of association stipulate that: Both A and B shall account for 50% of the company’s shares. Traditional accounting accounts for this account, debit “cash” 100,000 yuan, credited to “” paid-in capital - A funded "10 million. In this way, the emphasis is undoubtedly on the conformity of Form L with the law, based on the