收到股东投资款会计凭证做什么科目

收到股东投资款会计凭证做什么科目
2025-01-16 21:09:51
推荐回答(3个)
回答1:

1、如收到的股东投资款是现金,所做的会计分录如下:

借:库存现金

贷:实收资本

款项送存银行:

借:银行存款

贷:库存现金

2、如股东投资款已直接转到银行,所做的会计分录如下:

借:银行存款

贷:实收资本

扩展资料:

会计分录亦称“记帐公式”。简称“分录”。它根据复式记帐原理的要求,对每笔经济业务列出相对应的双方帐户及其金额的一种记录。在登记帐户前,通过记帐凭证编制会计分录,能够清楚地反映经济业务的归类情况,有利于保证帐户记录的正确和便于事后检查。每项会计分录主要包括记帐符号,有关帐户名称、摘要和金额。会计分录分为简单分录和复合分录两种。

简单分录也称“单项分录”。是指以一个帐户的借方和另一个帐户的贷方相对应的会计分录。复合分录亦称“多项分录”。是指以一个帐户的借方与几个帐户的贷方,或者以一个帐户的贷方与几个帐户的借方相对应的会计分录。为了保证帐户对应关系的正确、清晰、便于了解经济业务的内容,会计分录必须严格掌握一借多贷或一贷多借的基本原则,不允许多借多贷。

参考资料:百度百科-会计分录

回答2:

收到投资人的投资款的会计分录:
收到款后应当为股东开具收款收据,根据协议和收款收据编制记帐凭证:
1、如收到的股东投资款是现金:
借:库存现金
贷:实收资本
款项送存银行:
借:银行存款
贷:库存现金
2、如股东投资款已直接转到银行:
借:银行存款
贷:实收资本
原始凭证就是书面协议、收款收据和现金存(交)款单。

回答3:

借:银行存款
贷:实收资本

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