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公司登記一個(gè)股東李占股100%,注冊(cè)資金是1000萬,實(shí)際兩個(gè)股東,甲乙各占股50%,各出資50萬,一共100萬,一年后公司經(jīng)營(yíng)不好,乙方退股撤資,公司給了乙方20萬,公司有重新找了兩個(gè)股東,現(xiàn)在是甲55%丙45%丁10%,撤資時(shí)和股權(quán)轉(zhuǎn)讓時(shí),會(huì)計(jì)分錄是啥呀 老師
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你好
由于之前公司并未在公司登記甲乙兩個(gè)股東,那當(dāng)時(shí)打注冊(cè)資本進(jìn)來的時(shí)候是甲一個(gè)人名字打進(jìn)來還是甲乙都打了錢進(jìn)來?當(dāng)時(shí)賬務(wù)怎么處理的?
2021 11/16 16:23
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2021 11/16 16:35
當(dāng)時(shí)100萬都是現(xiàn)金存入銀行,100萬都記在法人代表-李名下了
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2021 11/16 16:50
既然乙在公司賬上都無賬務(wù)體現(xiàn),怎么能夠直接把錢轉(zhuǎn)給乙呢?需要做股東變更,先要乙在公司名下有投資,才能做撤資的分錄,要不然就退給甲,甲私下再去給乙
那就直接做退股的分錄
借:實(shí)收資本-甲?
貸:銀行存款
然后甲的另外一部分股權(quán)再轉(zhuǎn)給丙丁
借:實(shí)收資本-甲
貸:實(shí)收資本-丙
? ? ? ? ? ? ? ? ? ? ?-丁
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2021 11/16 16:53
公司從公戶提出現(xiàn)金給了乙
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2021 11/16 16:54
那你提現(xiàn)金是怎么做賬的?
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2021 11/16 16:56
甲也沒有在賬上體現(xiàn),一開始只有法人代表李某
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2021 11/16 16:57
反正一個(gè)原則,當(dāng)時(shí)錢怎么進(jìn)來,從誰(shuí)那里打的,退股只能退給誰(shuí),這是對(duì)公的,另外她們可以私下交易
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2021 11/16 16:57
借:庫(kù)存現(xiàn)金 貸:銀行存款
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2021 11/16 16:58
你這不是領(lǐng)出去,你這是取現(xiàn)備用,你如果做了這筆分錄,那現(xiàn)金需要有實(shí)物在的,你這現(xiàn)金都用完了,沒法平賬
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2021 11/16 17:00
錢都是現(xiàn)金存入銀行的
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2021 11/16 17:02
投資的時(shí)候是現(xiàn)金存入的嗎?
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2021 11/16 17:09
是的,不提現(xiàn)股東名字
給乙方20萬時(shí),可以這樣做分錄嗎?
借:實(shí)收資本20 萬 貸:其他應(yīng)付款—乙方 20萬
借:其他應(yīng)付款—乙方20萬 貸:庫(kù)存現(xiàn)金20萬
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2021 11/16 17:12
乙方都沒在賬上體現(xiàn)過,怎么沖實(shí)收資本呢?之前是誰(shuí)投進(jìn)來的,可以沖誰(shuí)的股份
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2021 11/16 17:14
給乙方20萬時(shí),可以這樣做分錄嗎?
借:實(shí)收資本20 萬 貸:其他應(yīng)付款—李某 20萬
借:其他應(yīng)付款—李某20萬 貸:庫(kù)存現(xiàn)金20萬
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2021 11/16 17:15
可以的,你反正是現(xiàn)金,如果是直接用銀行付的話,就會(huì)體現(xiàn)名字,而且最好有一份退股的協(xié)議,作為憑證附件
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2021 11/16 17:19
股權(quán)再轉(zhuǎn)讓給甲丙乙怎么處理
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2021 11/16 17:27
借:實(shí)收資本—李某100萬
貸:實(shí)收資本—甲55萬
貸:實(shí)收資本—丙35萬
貸:實(shí)收資本—丁10萬
借:實(shí)收資本—李某80萬
貸:實(shí)收資本—甲44萬
貸:實(shí)收資本—丙28萬
貸:實(shí)收資本—丁8萬
這兩個(gè)會(huì)計(jì)分錄,那個(gè)對(duì),還是都不對(duì)?
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2021 11/16 20:30
這個(gè)金額怎么算出來的?
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2021 11/17 09:00
正常情況都是用股本總額*持股比例
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