rose gold costume jewelry wholesale For example, the total value of the stock is 1000, the issue price is 1100, the issuance fee is 50, how to do the complete accounting score?
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wholesale clemson jewelry 1. Issuing the issuance of stocks, premium issuance is to directly reduce the capital reserve, and specifically divided
borrowing: bank deposit 1050
loan: share capital 1000
50
Capital reserve: Refers to the provident fund formed by enterprises due to the receiving donation, equity premium, and the value -added of legal property during the operation process, which has nothing to do with corporate income. The ownership belongs to investors, and the investor's investment amount exceeds the statutory capital part to have capital reserve. The "Capital Reserve" subject belongs to the owner's equity subject, which is used to calculate the company's capital contribution exceeding its share capital or share capital and the gains and losses of the owner's equity directly. In accordance with the detailed calculation of "financial assets for sale of financial assets", "capital premiums", "equity premiums", and "other capital reserve", the balance of the loan reflects the balance of corporate capital reserve at the end of the period.
. The payment fee of the issuance of stocks: Issuing stock handling fees is offset capital reserve-share capital premium, score:
Deposit
The issue of the issuance of the payment is:
borrowing: bank deposit
Accounting Division
Borrowing: Bank deposits
Loan: Heritage
Capital reserve
The related transaction expenses incurred by the company's issuance shall be deducted from the stock premium, the premium is insufficient deductible Part of the capital reserve. Generally, there is no insufficient deduction.
. The company's issuance costs incurred during the issuance of the market for public offering in the market:
The shares of the company through the "share capital" account, and other companies account for investors to invest in investors through the "actual income capital" account. Capital increase or decrease and change. The issuance fees, commissions and other issuance fees for the issuance of the shares of the shares of the shares. Expenses are afforded by surplus reserve and unprocessed profits.
A accounting score:
Lending: bank deposit
loan: share capital
The actual capital-share capital premium
1, first rinse the interest of the deposit of funds;
2, not enough to issue a premium; Essence
wholesale custom jewelry cases Borrowing: Capital Reserve -Hollar Treating 50 (deductible costs)
Loan: Bank deposit 50
The understanding of separation is right. This step is to deal with the issuance fee. The premium of the reduction.
22k jewelry wholesale Borrow: bank deposit 1050
loan: equity 1000
Capital reserve-share capital benefits 50