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案例回眸某公司于2015年1月进行股份制改制,股本4 000万元。该公司于2015年2月引入A投资公司,A公司以1.5亿元溢价进入,占20%的股权,公司股本增加到5 000万元,其中A公司股本为1 000万元。根据财务会计制度核算规定,溢价部分1.4亿元计入资本公积。经批准,股份公司于2015年3月将该股份溢价形成的资本公积1.3亿元转增公司注册资本,股本由5 000万
Case Study A company in January 2015 joint-stock restructuring, the share capital of 40 million yuan. The company was introduced into A Investment Company in February 2015. Company A entered with a premium of RMB150 million, taking 20% of the shares. Its share capital increased to RMB50 million, of which Company A’s share capital was RMB10 million. According to the provisions of accounting and financial accounting rules, part of the premium of 140 million yuan included in the capital reserve. Upon approval, the joint-stock company converted the capital reserve of 130 million yuan from the share premium into the registered capital of the company in March 2015, and the share capital increased from 50 million