buy kameleon jewelry wholesale What should the issuance expenses incurred during the issuance of the market for public offering of the market?
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gropon cheap wholesale jewelry Borrow: cash or bank deposit (actual amount received)
Loan: equity capital reserve — share capital premium
Note: The amount of equity is calculated by the stock value of the stock face value and the total amount of shares approved.
The company's share capital shall be issued within the scope of the total share capital approved. However, it is worth noting that the income obtained by the company's issuance of shares is often inconsistent with the total amount of the equity capital. If the company's issuing shares get more than the total amount of the share capital, it is called the premium issuance; Facial value issuance.
The expiration data accounting method: layer analysis method
layer analysis method refers to the development process of things into several stages and levels, and progressively analyzes layer by layer. way of solving the problem. The use of layer analysis methods to prepare the intuitive and clear teaching of accounting distribution, and can achieve the ideal teaching effect. The steps are as follows:
1. Analysis lists the accounting subjects involved in economic business.
2. Analysis of the nature of accounting subjects, such as asset subjects, liabilities, etc.
3. Analyze the changes in the amount of the amount of each accounting subject.
4. Based on the economic content (increase or decrease) reflected by the lenders of various accounts in step 2 and 3 to determine the direction of the accounting subjects.
5. According to the reconciliation rules that must be borrowed and borrowed, the borrowing rules must be equal, and the accounting score is compiled.
This is very effective for students to accurately know the accounting subjects involved in the accounting business and are more suitable for the preparation of a single accounting distribution.
Reference materials Source: Baidu Encyclopedia-share capital
wholesale jewelry to sell at flea markets When issuing stocks
borrowing: cash or bank deposit (actual amount received)
The amount of the stock value and the total amount of the shares approved.
example: Yunang Co., Ltd. first publicly issued 150 million shares on April 16, 2007, with a face value of 1 yuan per share, and 9.4 yuan per share. The issuance of this stock was recommended and MLM, which was sponsored by Zhonghai Securities Corporation, and charged underwriting fees at 3%of the issuance revenue.
On April 20th, the stock issuance cost directly reduced the stock market premium
borrowing: bank deposit 136770
——The equity premium 121700
Note: 15000 = 136770/(1-3%)/9.4
Extension information:
After handling the capital increase procedures, the following account processing is made in accordance with the profit distribution plan approved by the shareholders' meeting.
borrowing: profit allocation
loan: stock capital
The company listing overseas and issuing foreign shares in China
When receiving stocks.
borrowing: bank deposit (the amount of exchange rates on the day of receiving the stock of the stock)
loan: the amount of the stock value of the stock (the amount of the stock value and the total amount of the shares approved)
Capital Reserve ─ Hollar Treatment
The convertible bonds issued by the company into a share capital
Taking bonds -bond face value
nThe bonds -interest (interesting interest)
loan: share capital (total stock value and total stock value of stocks calculated in stock value)
cash, etc. Part)
The bond -bond discount (discount of unsatisfied)
Capital reserve -share capital premium (difference)
The following accounts should be done after the capital reduction procedures.
borrowing: equity
loan: cash
bank deposits
Reference information Source: Baidu Encyclopedia-share capital
real diamond hip hop jewelry wholesale The company's company calculates the increase or decrease of capital through the "share capital" account, and other companies account for investors to invest in capital increases.
The issuance fees, commissions and other issuance fees for the issuance of stock payment. The issuance expenses of insufficient payment are degraded to the surplus reserve and unprocessed profits. Accounting score: borrowing: bank deposit loan: equity loan: capital reserve -equity premium
wholesale quality gold jewelry 1. First freeze the interest of the deposit of funds; 2. The premium is not enough; 3. If it is not enough, the financial cost is not enough.
vintage jewelry charms wholesale Generally, the capital premium is off.