the share capital (or shares, equity, share capital) invested by investors (or investors and shareholders) in the catering industry is recorded in the subject of "paid-in capital (share capital)". The corresponding subjects are monetary funds, physical assets and intangible assets invested by investors in enterprises, and these investments need to be verified by accounting firms and issued with a Capital Verification Report, which is submitted to the administrative department for industry and commerce for examination and registration. The capital investment of enterprises without registration by the enterprise registration authority cannot be recognized as the paid-in capital (share capital) of enterprises.