herkimer diamond jewelry wholesale How to do the accounting score of the issuance of stocks?

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  1. Jeanne

    jewelry wholesale dropshipping 1. Accounting scores for the handling fee
    Lending: Capital Reserve-Stock Issuance Fee
    Loan: Bank deposits
    2, Accounting Port for expenditure handling fees
    Lending: Bank deposit
    Loan: stock capital
    Capital reserve-stock issuance fees
    extension information
    issuance of stock fees for shares:
    The stock premium is deducted, and the part where the premium is insufficient deductible will be reduced. The fees and commissions are not included in the cost.
    The direct related expenses merged with the enterprise include: accounting, auditing costs, legal service costs, consulting costs that occurred by mergers. The cost of merging should be included.
    If participation in the merger may stipulate in the company's merger contract or agreement, if the purchaser's net profit exceeds a certain level for two consecutive years, the purchaser needs to pay the additional consideration and should be incorporated into the consolidated cost.
    Reference
    Baidu Encyclopedia-Stock Issuing Cost

  2. Dora

    wholesale jewelry packaging supplies canada Issuing ordinary shares accounting score:
    borrowing: bank deposit (revenue amount)
    loan: equity (stock value × total issuance shares)
    Reinforcement capital means that an enterprise accepts investors' capital in accordance with the articles of association or contract or agreement. Co., Ltd.: "Stock Capital" subject.
    Prosty or decrease of actual income capital
    1. Accept investor additional investment
    borrowing: bank deposit and other n loans: income capital, share capital
    2. Capital reserve transfer transfer Increase Capital
    Borrowing: Capital Reserve -Capital Democracy, Herbal Premium
    Loan: Real Estate Capital, Heritage
    3. R n Loan: Requirement capital, share capital
    4. The company uses the company's stock to reduce the stock capital
    (1) When repurchasing the company's stock:
    Purchasing price × shares)
    Loan: bank deposit (repurchase price × stock number)
    (2) When canceling the stock
    borrowing: equity (stock value 1 yuan × stock number) r
    Capital reserve -stock premium
    loan: inventory stock (repurchase price × stock number)

  3. Mary

    stretch rings jewelry wholesale 1. Payment of cash dividend points:
    borrowing: profit distribution
    loan: payable
    borrowing: payable
    loans: bank deposit
    2. When issuing stocks :
    Borrowing: Bank deposits
    Loan: stock capital
    shares are ownership certificates issued by the joint -stock company. A securities. Each shares represent the ownership of the shareholders to the enterprise. There is a listed company behind each stock. At the same time, each listed company will issue shares.
    The company ownership represented by each stock of the same category is equal. The size of the company's ownership shares owned by each shareholder depends on the proportion of the total number of shares it holds.
    The stock is part of the capital of the company's capital. It can be transferred and traded. It is the main long -term credit tool in the capital market, but the company cannot be required to return its contribution.

  4. Samantha

    wholesale jewelry in dallas tx When issuing stocks
    borrowing: cash or bank deposit (actual amount received)
    loan: equity capital reserve — share capital premium
    Note: The amount of stocks is the stock value of the stock The amount calculated by the product.
    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
    n Note: 15000 = 136770/(1-3%)/9.4
    Extension information
    The subsequent measurement of issuance stocks

    n1. The part of the payment exceeds the total value of the face, reducing the capital reserve and retention income in order
    Lending: inventory stock
    loan: bank deposit/cash
    n Capital reserve -stock premium
    surplus reserve
    profit distribution — unpreated profit
    loan: inventory stock
    2, the price paid by the purchase of stocks is lower than the total value of the face
    borrowing: inventory stock
    loan: bank deposit/cash
    borrowing: stock (stock face value)
    loan: inventory stock
    n Reference materials: Baidu Encyclopedia — share capital

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