a**********y
发帖数: 20 | 1 每月都有一笔 capital project fund 入账，该怎么记录？
project fund 该记入equity还是income？
如果是equity, 数额会持续增长，是不是应该把expense从中扣出去？该怎么做调整？
不知道说清楚了没，多谢 | R*********4
发帖数: 27 | 2 What is capital project fund? eg. insatallment sales of stock, dividend from
JV/subsidairies, receipt in advance for future investments, etc.
Need more details. | a**********y
发帖数: 20 | 3 项目资金，由母公司分期打入子公司帐户，用于项目研发以及相关各种费用。。。
from
【在 R*********4 的大作中提到】
: What is capital project fund? eg. insatallment sales of stock, dividend from
: JV/subsidairies, receipt in advance for future investments, etc.
: Need more details.
| t******f
发帖数: 509 | 4 You need to obtain a copy of the contract agreement between the parent and
the subsidiary, then read it carefully to determine whether it should be
treated as income or capital injection (equity).
Based on the frequency of the payments and what it's used for, it does
look more like project installment payment by substance, which should be
recognized as revenue to the subsidiary based on the project contract
term. JE should be debit cash, and credit revenue. | B*********1
发帖数: 22 | 5 "项目资金，由母公司分期打入子公司帐户，用于项目研发以及相关各种费用。。。"
It is more likely to be a contribution from the parent (i.e. Equity) if the
money is not refundable.
JE: Dr. Cash / Cr. Contribution from the parent
Dr. Expenses / Cr. Cash |
|
