How Does An Enterprise Acquire The Shares Held By The Former Employees To Make Accounting Vouchers?

According to the relevant stipulations of the enterprise accounting standards (2005): the acquisition of the shares of the shares held by the real estate development enterprises of the former workers or the land acquisition rights obtained by way of land leasing shall be accounted for as intangible assets before being developed, and shall be amortized in accordance with the years of the land use right.

Therefore, the situation is as follows:

1. Make investment in land use right.

Borrow: intangible assets 30 million yuan

Loans: paid up capital -- "old shareholders" 30 million yuan

2. Calculate the installment amount of the right to the use of land.

Monthly amortization amount = 30 million yuan / (months of the right to use the enterprise from the date of investment in land use rights)

3, adjust the right of land use that is not amortized before the actual date of establishment.

Borrowing: long term prepaid expenses -- start-up costs

Loans: intangible assets

As the enterprise in question has not yet started production and operation, the amortization of the right to the use of land should be included in the start-up cost.

The amount of the entry amount = the monthly amortization * the total number of months in which the enterprise obtains the land use right from the date of investment until the actual date of establishment.

4. The normal account of the land in the month and the following months.

Borrow: for a long time.

Loans: intangible assets

The amount of the entry is the monthly amortization.

5, when developing commercial housing, the carrying value of intangible assets should be carried forward.

Borrowing: development cost

Loans: intangible assets

After the pfer, intangibles

In addition, if the actual bargaining price between the two parties is 40 million, it should be the share pfer payment paid by the pferee (i.e. the new shareholder) to the pferor of the enterprise (Ji Lao shareholder). The proceeds from the sum of 10 million yuan have nothing to do with the enterprise, and are the proceeds from the pfer of the shares of the pferor (i.e. the old shareholder), which shall be paid according to law.

In accounting treatment, the pfer amount of 40 million yuan is also not related to enterprises. Enterprises only need to pfer the "old shareholders" detailed account balance in the paid in capital to "new shareholders".

Borrowing: paid up capital -- "old shareholders" 30 million yuan

Loans: paid up capital -- "new shareholders" 30 million yuan

On the supplementary question.

First of all, the purpose of the new shareholders is to purchase land use rights from the old shareholders. However, it should be noted that the right to use the land is not directly owned by the old shareholders, but owned by the enterprises and indirectly owned by the old shareholders.

Therefore, although the paction parties are trading according to the market price of the land use right, their paction still belongs to the paction of enterprise equity.

After the paction, the new shareholders do not directly own the right to the use of the land, nor do they have the right to use the land indirectly through the ownership of their enterprises.

As a result, enterprises, as the main body of accounting, do not change because of the change of shareholders. That is to say, enterprises are persistent. Their accounting should start from the establishment of enterprises, and the original accounting should not be supplementation.