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老師,我們是幾個(gè)股東合伙的形式經(jīng)營(yíng)公司。公司是搞車輛救援的,買車的錢是股東按比例出資?,F(xiàn)在有車輛報(bào)廢,又買得有新車,平時(shí)利潤(rùn)按照投資比例分紅。報(bào)廢車原價(jià)10萬(wàn),報(bào)廢處理收5000元,新車花費(fèi)12萬(wàn)。買新車股東又按照比例出資并增加投資額,車輛報(bào)廢相應(yīng)減少投資額。請(qǐng)教以上一切事務(wù)賬務(wù)處理。
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤賬務(wù)核算及分析
你好,
收到投資方
借銀行存款
貸實(shí)收資本
購(gòu)買車
借固定資產(chǎn)
貸銀行存款
報(bào)廢
借銀行存款
累計(jì)折舊
營(yíng)業(yè)外支出
貸固定資產(chǎn)
再買車
借銀行存款
貸實(shí)收資本
借固定資產(chǎn)
貸銀行存款
2023 09/23 09:31
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2023 09/23 09:39
現(xiàn)在問(wèn)題在這里。車輛少了,實(shí)收資本沒(méi)變。如果后期有人退出或者增加股東進(jìn)來(lái),讓我算他們每個(gè)人的投資額還有好多
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2023 09/23 09:46
車輛少了,實(shí)收資本沒(méi)變是正常的
只有退股或者分紅,所有者權(quán)益才會(huì)變的
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2023 09/23 09:51
我車輛少了,減少了利潤(rùn),股東分紅減少。但是股東不樂(lè)意,說(shuō)車輛減少是他的投資額減少了,之后退股也不能按照原始投資退,現(xiàn)在不能減少應(yīng)分的利潤(rùn)。其次現(xiàn)在就是有股東變動(dòng),讓清理投資額
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2023 09/23 09:52
這個(gè)投資額可以明細(xì)登錄,未來(lái)退股或者分紅的
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2023 09/23 09:54
分紅是每次分完的,利潤(rùn)全部分完
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2023 09/23 09:59
您的意思,我賬外登記股東應(yīng)承擔(dān)的資產(chǎn)減少的份額,這樣賬上的虧損部分和實(shí)收資本都不變,這部分虧損也不從利潤(rùn)中扣減
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2023 09/23 10:05
是的,是這樣的,學(xué)員
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2023 09/23 10:05
因?yàn)樘潛p是未分配利潤(rùn)科目的
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2023 09/23 10:05
登記好實(shí)收資本和資本公積
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2023 09/23 10:09
這樣以后算股東應(yīng)分紅的金額,我就還要把車輛報(bào)廢的這個(gè)虧損扣除出來(lái),也便于我直觀的賬務(wù)操作呢,還有其他辦法嗎
直接減少實(shí)收資本,感覺(jué)更直觀。
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2023 09/23 10:10
我們做的管理賬
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2023 09/23 10:13
這樣以后算股東應(yīng)分紅的金額,我就還要把車輛報(bào)廢的這個(gè)虧損扣除出來(lái),也便于我直觀的賬務(wù)操作呢,還有其他辦法嗎
直接減少實(shí)收資本,感覺(jué)更直觀。
報(bào)廢損失體現(xiàn)在利潤(rùn)表,最終體現(xiàn)在未分配利潤(rùn)科目
分紅的時(shí)候直接沖減未分配利潤(rùn)的
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2023 09/23 10:13
如果是管理的話,分紅直接沖實(shí)收資本
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2023 09/23 10:13
不分紅不沖減的,這個(gè)
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2023 09/23 10:17
沒(méi)太明白,您的意思這部分虧損就要從當(dāng)期分紅中扣除嗎,還是當(dāng)期其他利潤(rùn)分紅,這部分虧損讓其一直留在賬面上
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2023 09/23 10:20
比如,我本期除去車輛虧損的凈利潤(rùn)1萬(wàn),這1萬(wàn)直接分現(xiàn)金給股東;車輛虧損的10萬(wàn),我直接沖他們的投資額(也就是實(shí)收資本)
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2023 09/23 10:21
如果有利潤(rùn)分紅,么問(wèn)題的
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2023 09/23 10:21
如果有虧損的話,可以直接沖減股東投資額
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2023 09/23 10:22
非常感謝您,老師!知道咋處理了。
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2023 09/23 10:24
不客氣,祝周末愉快
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