濟南財務咨詢公司：期貨會員資格出資的管帳處理?

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

　　按照我國有關法規規矩，期貨生意所實施會員制，期貨生意所以會員單位交納的認購會員資格費作為掛號注冊本錢所需的資金來源，因此，在期貨生意所取得會員資格的公司，認購的會員資格費作為一種股權性質的出資，在“長時刻股權出資”類別中設置“期貨會員資格出資”明細類別進行核算。濟南財務咨詢公司

　　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

　　可是期貨會員資格出資與一般的股權出資不相同，首要差異在于：

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

　　(1)一般的股權出資一般是通過取得被出資單位一定份額的表決權本錢后，達到控制、一同控制被出資單位，或對被出資單位實施嚴重影響的目的。期貨會員資格出資則不相同，按照規矩，期貨生意所的注冊本錢分為對等份額，由會員以會員資格費的方法認購，即期貨生意所的每一會員按對等份額認購一份，以取得會員資格，由于每一會員只具有期貨生意所注冊本錢對等份額中的一份，所以對期貨生意所不存在控制，或實施嚴重影響，但通過認購的會員資格費，每一會員由期貨生意所供應一個底子生意坐位。

　　(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)一般的股權出資一般以獲取利益為目的，即通過出資期望從被出資單位的經營活動中獲取利益。但期貨會員資格出資不相同，按照規矩，期貨生意所不以盈余為目的，完結的稅后凈獲利不分配盈余。期貨生意所的凈財物由會員一同具有，對會員投入的本錢以及其他歸于會員的財物，期貨生意所只能用于改進會員的生意條件、補償丟掉等。即作為公司雖然在期貨生意所認購了會員資格，并享有會員的悉數合法權益，但公司不能直接從期貨生意所完結的獲利中獲取利益。

　　(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.

　　公司為取得期貨生意所會員資格而交納的會員資格費，通過“長時刻股權出資——期貨會員資格出資”類別核算，即公司實踐支付會員資格費時，借記“長時刻股權出資——期貨會員資格出資”類別，貸記“銀行存款”類別。公司如懇求退會，或被吊銷會員資格的，其會員資格費在年度終了后，按其原認繳數額予以交還，公司應按實踐收到的金額，借記“銀行存款”類別，貸記“長時刻股權出資——期貨會員資格出資”類別;如公司轉讓會員資格，應按實踐收到的轉讓款，借記“銀行存款”類別，按期貨會員資格出資的帳面價值，貸記“長時刻股權出資——期貨會員資格出資”類別，按其差額，借記(或貸記)“期貨損益”類別。

　　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.

　　公司在期貨生意所認購了會員資格后，變成期貨生意所的一名會員，并能取得一個底子生意坐位，假設公司在取得底子坐位后其他懇求生意坐位，期貨生意所要按一定標準向懇求的會員一次性收取坐位占用費，支付的坐位占用費單獨設置“應收坐位費”類別，核算公司為取得底子坐位以外的坐位而交納的坐位占用費。公司交納的坐位占用費，借記“應收坐位費”類別，貸記“銀行存款”類別。公司取得的底子坐位以外的坐位不可轉讓，但可以交還，并交還公司原交納的坐位占用費，交還坐位收到期貨生意所交還的坐位占用費，借記“銀行存款”類別，貸記“應收坐位費”類別。

　　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.

　　濟南財務咨詢公司:http://www.chnew.cn/