济南财务咨询公司：期货会员资格出资的管帐处理?

　　济南财务咨询公司：期货会员资格出资的管帐处理?

　　Jinan financial consulting company: futures tube, paid for membership account?

　　按照我国有关法规规矩，期货生意所实施会员制，期货生意所以会员单位交纳的认购会员资格费作为挂号注册本钱所需的资金来源，因此，在期货生意所取得会员资格的公司，认购的会员资格费作为一种股权性质的出资，在“长时刻股权出资”类别中设置“期货会员资格出资”明细类别进行核算。济南财务咨询公司

　　Futures business in accordance with the relevant Chinese laws and regulations rule, the implementation of the membership, the futures business so the member unit pays the subscribe to qualify as a registered member of registered capital required for source of funds, therefore, in the futures business, the company membership subscription membership fee as a kind of nature of equity capital in the category of "long time equity investment" set detailed categories of membership "futures investment" business accounting. Jinan financial consulting company

　　可是期货会员资格出资与一般的股权出资不相同，首要差异在于：

　　But membership futures investment with general equity investment is not the same, the primary difference is that:

　　(1)一般的股权出资一般是通过取得被出资单位一定份额的表决权本钱后，达到控制、一同控制被出资单位，或对被出资单位实施严重影响的目的。期货会员资格出资则不相同，按照规矩，期货生意所的注册本钱分为对等份额，由会员以会员资格费的方法认购，即期货生意所的每一会员按对等份额认购一份，以取得会员资格，由于每一会员只具有期货生意所注册本钱对等份额中的一份，所以对期货生意所不存在控制，或实施严重影响，但通过认购的会员资格费，每一会员由期货生意所供应一个底子生意坐位。

　　(1) general equity investment is generally by obtaining a certain share of the voting capital by the organization to achieve control, together with the control by the organization, or for the purpose of implementing the serious influence by the organization. Membership futures investment is not the same, according to the rules, the futures business share of the registered capital is divided into equivalence, subscription by members in the membership fee way, namely the futures business by each member according to the equivalence of share subscription a, in order to obtain membership, since each member only registered capital by the futures business equivalent of a share, so there is no control in the futures business, or the serious impact, but through membership subscription fee, each member by the futures business supplies a base seat business.

　　(2)一般的股权出资一般以获取利益为目的，即通过出资期望从被出资单位的经营活动中获取利益。但期货会员资格出资不相同，按照规矩，期货生意所不以盈余为目的，完结的税后净获利不分配盈余。期货生意所的净财物由会员一同具有，对会员投入的本钱以及其他归于会员的财物，期货生意所只能用于改进会员的生意条件、补偿丢掉等。即作为公司虽然在期货生意所认购了会员资格，并享有会员的悉数合法权益，但公司不能直接从期货生意所完结的获利中获取利益。

　　(2) the general equity investment generally to gain an advantage, for the purpose of capital contribution by expectations from the business benefit of the investment unit. Membership but futures investment is not the same, according to the rules, the futures business not for the purpose of surplus, by the end of after-tax net profit distribution of surplus. Futures business net wealth have together, by the members of the investment of capital and other members to members of the property, the futures business can only be used to improve the member's business conditions, such as compensation to lose. Namely as subscribed by the company while in the futures business membership, and enjoy all legal rights and interests of members, but the company can not directly from the futures business profits in the end.

　　公司为取得期货生意所会员资格而交纳的会员资格费，通过“长时刻股权出资——期货会员资格出资”类别核算，即公司实践支付会员资格费时，借记“长时刻股权出资——期货会员资格出资”类别，贷记“银行存款”类别。公司如恳求退会，或被吊销会员资格的，其会员资格费在年度终了后，按其原认缴数额予以交还，公司应按实践收到的金额，借记“银行存款”类别，贷记“长时刻股权出资——期货会员资格出资”类别;如公司转让会员资格，应按实践收到的转让款，借记“银行存款”类别，按期货会员资格出资的帐面价值，贷记“长时刻股权出资——期货会员资格出资”类别，按其差额，借记(或贷记)“期货损益”类别。

　　Company for futures business membership and pay the membership fee, by "long time equity investment - membership futures investment" category business accounting, namely the company practices pay membership time-consuming, debit "long time equity investment - membership futures investment" category, credit "bank deposit" category. Return, companies such as plea or revoked membership, the membership fee after the end of the year, according to the subscribed amount be returned, the company should according to the practice the amount received, debit "bank deposit" category, credit "long time equity investment - membership futures investment" category; Transfer of membership, such as company should receive according to the practice of transfer section, debit "bank deposit" category, according to the book value of membership futures investment, credit "long time equity investment - membership futures investment" category, according to its balance, debit (or credit) profit and loss "futures" category.

　　公司在期货生意所认购了会员资格后，变成期货生意所的一名会员，并能取得一个底子生意坐位，假设公司在取得底子坐位后其他恳求生意坐位，期货生意所要按一定标准向恳求的会员一次性收取坐位占用费，支付的坐位占用费单独设置“应收坐位费”类别，核算公司为取得底子坐位以外的坐位而交纳的坐位占用费。公司交纳的坐位占用费，借记“应收坐位费”类别，贷记“银行存款”类别。公司取得的底子坐位以外的坐位不可转让，但可以交还，并交还公司原交纳的坐位占用费，交还坐位收到期货生意所交还的坐位占用费，借记“银行存款”类别，贷记“应收坐位费”类别。

　　Company after subscribed to membership in the futures business, into the futures business by a member, and can obtain a seat base business, assuming that the company in the base seat seat after pleading with other business, futures business is according to certain standards to solicit members seat one-time charge cost, pay the seat up cost separately set "receivable seat fees" category, accounting firm to get seats outside the base seat seat and pay the cost. Companies pay the seat up cost, debit "receivable seat fees" category, credit "bank deposit" category. Companies outside of the base seat seat shall not transfer, but can return, and return the original company pay the seat up cost, back seat received futures business back to the seat up cost, debit "bank deposit" category, credit "accounts receivable seat fees" category.

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