当前位置:财税问题 >
實(shí)務(wù)
问题已解决
我想問下關(guān)于股權(quán)轉(zhuǎn)讓的問題:A公司實(shí)繳資本金100萬,現(xiàn)在以50萬轉(zhuǎn)讓給B,那么兩家公司的賬務(wù)處理是怎么樣的



A、公司借銀行存款50,
投資收益50,
貸長(zhǎng)期股權(quán)投資100
2023 12/08 13:51

郭老師 

2023 12/08 13:51
B、公司借長(zhǎng)期股權(quán)投資100,
貸銀行存款50
營(yíng)業(yè)外收入50

84784972 

2023 12/08 16:23
A公司有2個(gè)股東,這個(gè)實(shí)繳資本下面的股東名稱要變嗎?

郭老師 

2023 12/08 16:24
是的對(duì)的,是的對(duì)的,是的對(duì)的。

84784972 

2023 12/08 16:27
這個(gè)要涉及到利潤(rùn)的嗎 那不是要交企業(yè)所得稅了?A公司是虧損狀態(tài)的啊

郭老師 

2023 12/08 16:28
你好,B公司需要交所得稅的。

84784972 

2023 12/08 16:29
A公司的貸方應(yīng)該是實(shí)收資本吧

郭老師 

2023 12/08 16:29
你好,A和B不都是雙方股東嗎?

郭老師 

2023 12/08 16:30
那你上面說的這個(gè)哪個(gè)是股東,你上面說的這個(gè)是a是老股東,B是新股東。

84784972 

2023 12/08 16:30
但是有人說這個(gè)和實(shí)收資本沒有關(guān)系 A公司不做調(diào)整 B公司做50萬的長(zhǎng)投

郭老師 

2023 12/08 16:30
借實(shí)出資本,老股東
貸實(shí)收資本,新股東
收到投資的那一個(gè),也就是被投資企業(yè)做這個(gè)。

84784972 

2023 12/08 16:31
A是公司 有2個(gè)股東 然后2個(gè)股東把實(shí)收資本100萬轉(zhuǎn)讓給了B

郭老師 

2023 12/08 16:32
a
公司借實(shí)收資本老股東貸實(shí)收資本新股東。

84784972 

2023 12/08 16:34
但是不是平價(jià)轉(zhuǎn)讓,是虧損轉(zhuǎn)讓的,如果是平價(jià)轉(zhuǎn)讓的話 就是新老股東替換下就好了

郭老師 

2023 12/08 16:37
A公司的不變,還是這一個(gè)。

84784972 

2023 12/08 16:41
那金額是寫50嗎 那賬上就會(huì)提現(xiàn)3個(gè)股東的實(shí)收資本金

郭老師 

2023 12/08 16:44
金額填寫100合計(jì)起來。

郭老師 

2023 12/08 16:44
老股東是好幾個(gè),新股東只有一個(gè),
