Partners divide payment and accounting entries into two situations.

First, if it is a shareholding,

Borrow: bank deposit or cash;

Loan: share capital

Second, if it is a loan,

Borrow: bank deposit or cash;

Credit: other payables

What is the accounting treatment of partner investment?

First of all, there are not many companies that invest in partnership enterprises as partners, but they are common in PE and VC (PE is short for private equity investment and VC is venture capital). Therefore, if you are a certified public accountant auditing fund company, it is very necessary to understand this. I have consulted a lot of materials and come to the following conclusion (officials of the Ministry of Finance said that the accounting treatment in practice is stipulated in China accounting standards, but not in China accounting standards, but in international accounting treatment. ) I checked China Accounting Standards and International Accounting Standards, and I'm checking some documents. I think the most reasonable way to deal with it is as follows:

(a) whether the partnership enterprise is applicable to the accounting standards for business enterprises.

In my opinion, the current accounting standards for business enterprises are aimed at companies with equity or shares, and the whole logic system and its assumptions and premises are not applicable to partnership enterprises. 1. The definition of assets in the Accounting Standards for Business Enterprises is: economic resources owned or controlled by an enterprise that can be measured in money, which obviously conflicts with the provisions of the partnership enterprise on labor contribution.

(two) the accounting method of the partnership share and its contribution

1, the account of the partnership share. After investing in the partnership, the limited partner shall have a corresponding share in the partnership according to the proportion in the partnership. At this time, neither the accounting standards for business enterprises nor the accounting system clearly stipulates how to deal with the books of business investors. If it is recorded in the subject of "long-term equity investment", it is obviously inappropriate, because the partnership enterprise does not have the problem of shares and equity; If it is included in "long-term receivables", it should not be stored as ordinary creditor's rights assets.

Because the Partnership Enterprise Law stipulates that before the partnership enterprise is liquidated, the partners may not request the division of the partnership enterprise's property. Therefore, I establish a "long-term investment" to account for the investment assets of limited partners. Since the accounting standards for enterprises have not changed, I suggest that it is best to account for long-term equity investments.

2. If the long-term equity investment is accounted for, is the accounting method equity method or cost method? Due to the characteristics of partnership enterprises and the principle of prudence, especially based on the differences in control and management ability and risk-taking ability between general partners and limited partners, limited partners should be treated with cost. This accounting method is based on the fact that the limited partner does not carry out the partnership affairs, and may not represent the limited partnership externally. The treatment of executive partner or general partner is based on the control right stipulated in the partnership enterprise law.

How to calculate the investment of the partnership company?