What does capital investment include?

Question 1: What does the capital investment include? Does this include donated funds? Why? Please explain. Dear, the funds invested and the funds provided by creditors are the owners' equity and liabilities, and the sum of the owners' equity and liabilities is the assets, which is the capital raised.

Donations come in two forms: external donations and accepted donations. It is additional expenditure and income belonging to the unit, so it does not belong to the unit's source of funds, but non-operating expenditures and non-operating income.

Hope you adopt it

Question 2: What does financial investment refer to? It should be investment from investors, or borrowing money from individuals to put into operation

If To see the actual investment amount, first take stock of the goods in stock and then convert them into RMB

Secondly, check how much cash and bank deposits there are

Thirdly, get the receipts for tax payment and daily expenses The total amount is the amount of taxes and fees

The sum of the above three is the total amount of investment.

I understand. .

Question 3: What does science and technology funding include? Research and development funds: refers to various expenses used by enterprises to research and develop high-tech and product products, mainly including: researcher wages, raw material fees, equipment adjustment fees and depreciation, design fees, process procedure formulation fees, experimental fees, and technical books and materials fees. , expenses for entrusting other units to conduct high-tech and product research and development, other expenses related to high-tech and product research and development, etc.

Application materials:

1. High-tech product review application Table of paper documents.

2. Electronic data file of high-tech product review application form.

3. Copies of user orders and sales contracts that reflect product market sales.

4. Copies of relevant certificates reflecting the effectiveness of innovation, such as science and technology plan establishment contracts, product identification (acceptance) certificates, patent certificates, product award certificates, etc.

5. The application materials should be bound into a volume in order; the attachments should be photocopies and should be stamped with the official seal of the unit.

Question 4: What does capital investment in production safety include? Production safety signs and slogans at the construction site, production safety equipment for employees, such as safety helmets, anti-static clothing, safety gloves, safe use of electricity in production, safety switch boxes, scaffolding and molds during construction Offices need to be updated, working at heights, employees must wear safety ropes or seat belts, etc.

Question 5: What does the company’s direct investment include? 5 points Are you asking about direct investment?

Direct investment refers to investors investing monetary funds directly into investment projects to form physical assets or purchase investments in existing enterprises. Through direct investment, investors can own all or a certain amount of enterprise assets and operations. Ownership, direct conduct or participation in the experience management of investments. Direct investment includes investment in various tangible assets such as cash, factories, machinery and equipment, transportation, communications, land or land use rights, and investment in intangible assets such as patents, trademarks, and consulting services.

Question 6: What does fixed asset investment include? Fixed asset investment is the economic activity of building and purchasing fixed assets, that is, fixed asset reproduction activities. The fixed asset reproduction process includes fixed asset renewal (partial and complete renewal), reconstruction, expansion, new construction and other activities. The new corporate financial accounting system stipulates that major repairs for partial updates of fixed assets are part of daily production activities, and the major repair costs incurred are directly included in the cost.

According to the current investment management system and the regulations of relevant departments: all projects that are of the nature of overhaul, maintenance and maintenance (such as equipment overhaul, renovation and reinforcement of buildings, farmland water conservancy projects and embankments, reservoirs, railways Overhaul, etc.) are not included in fixed asset investment management, nor are they included in fixed asset investment statistics.

Fixed asset investment activities are divided into three parts according to their work content and implementation methods: construction and installation projects, purchase of equipment, tools and appliances, and other expenses.

⑴Construction and installation projects (construction and installation workload): refers to the construction projects of various houses and buildings and the installation projects of various equipment and devices.

Including various house construction projects, various equipment foundations and masonry projects for various industrial kilns; various preparations and temporary projects for construction and clean-up work after completion; the laying of railways and roads, mines Excavation and erection of oil pipelines; water conservancy projects; special projects such as air defense underground construction; and installation projects of various mechanical equipment; trial operation of equipment in order to determine the quality of the installation project. In the installation project, the value of the installed equipment itself is not included.

⑵Purchase of equipment, tools, and appliances: refers to the value of purchased or self-made equipment, tools, and appliances that meet the fixed asset standards. The standards of fixed assets are stipulated by the financial department. All equipment, tools, and appliances purchased or made by new workshops of newly built units and expanded units in accordance with the design and plan requirements, regardless of whether they meet the fixed asset standards or not, will be included in the "Purchase of Equipment, Tools, and Appliances".

⑶ Other expenses: refers to various expenses incurred during the construction and purchase of fixed assets, except for construction and installation projects and the purchase of equipment, tools, and appliances that should be allocated to fixed assets.

Accounting subjects: long-term equity investment, fixed assets, liquidation of fixed assets, taxes payable - value-added tax, etc.

Question 7: What does safety production investment include? Broaden safety production investment channels, form a diversified safety production investment and financing system with enterprise investment as the mainstay, *** investment guidance, financing and insurance participation, and guide the society Funds are invested in safe production and improved safety production conditions.

Establish special funds for production safety and incorporate them into the *** economic and social development plan. Use special funds for production safety to increase investment in production safety publicity and education, emergency rescue, accident investigation and handling, rectification of major hazards that endanger public safety and major accident hazards, and the installation of necessary production safety supervision and management equipment and facilities. .

Establish a mechanism that combines work-related injury insurance with accident prevention, improve the work-related injury insurance system, expand work-related injury insurance coverage, implement differential rates and floating rates, and increase the coverage of production and operation units with frequent accidents and serious occupational hazards. Payment standards. Arrange a certain proportion of work-related injury insurance funds for accident prevention, public welfare, social safety production publicity, education and training, and safety culture construction.

Question 8: What does investment include? There are two accounting methods for long-term equity investments: one is the cost method; the other is the equity method. 3. Scope of application of the cost method (1) Long-term equity investment in which the enterprise can exercise control over the invested unit (different from the old standards) (2) The enterprise does not have control, exclusive control or exclusive control over the invested unit. A long-term equity investment that has a significant impact, has no quoted price in an active market, and whose fair value cannot be measured reliably. Scope of application of equity method: (2) Common control; (2) Significant influence. Comparison of the two methods: The cost method focuses on the initial investment cost, and the investing company generally does not make adjustments for other changes in the funded enterprise. The equity method pays attention to the owner's equity of the invested enterprise. As long as the owner's equity of the invested enterprise changes, the investing enterprise will also adjust accordingly. xmyp睢ぁfhiaěヒvЁvЁr HackⅧ

Question 9: What does the company’s funds include? The funds of an enterprise are divided into own funds and borrowed funds according to the source from which they are obtained.

The so-called self-owned funds refer to the part of funds that an enterprise regularly holds for production and operation activities and can be used at its own disposal without having to repay. is symmetrical to borrowed funds.

[This section of the series] The composition of own funds

Due to different ownership forms of production materials and financial management systems, each enterprise has different channels for obtaining its own funds.

(1) The composition of self-owned funds of enterprises owned by the whole people:

(1) Part of it comes from state financial allocations and free transfer of fixed assets;

(2) Part of it comes from the internal accumulation of the enterprise, that is, various special funds set aside from costs and after-tax retained profits in accordance with national regulations;

(3) In addition, it also comes from fixed liabilities, that is, the enterprise’s Provisions on systems and settlement procedures for the part of the funds payable and received in advance that can be regularly used.

For example, taxes payable, profits payable, accrued expenses, and certain parts of the payment for goods that have a long production cycle and are collected in advance based on the degree of completion that can be frequently used. In terms of financial treatment, fixed liabilities are regarded as the company's own working capital participating in the turnover.

(2) Composition of the self-owned funds of collectively owned enterprises

The self-owned funds of collectively owned enterprises mainly come from the stock capital invested by the working people and the provident fund formed by the internal accumulation of the enterprise , public welfare funds and other special funds.

In Western countries, private companies’ own funds mainly come from shareholders’ investment and the company’s undistributed profits

Question 10: What are the cost components of the total project investment? Implementing real estate development Operation and management shall comply with these regulations.

Article 3 The real estate development departments of cities and county-level cities, Laoshan District, Chengyang District, and Huangdao District (hereinafter referred to as the development departments) and real estate management departments shall, in accordance with their duties, be responsible for the real estate within their jurisdictions Supervision and management of development and business activities.

Other relevant departments shall, in accordance with their respective responsibilities, do a good job in the supervision and management of real estate development and operations.

Article 4 Real estate development shall follow the principles of integrating economic benefits, social benefits, and environmental benefits and comprehensive planning, rational layout, comprehensive development, and supporting construction, focusing on conservation and rational use of land, protection and improvement urban ecological environment, protect historical and cultural heritage, and adhere to sustainable development.

Article 5 Those engaged in real estate development and operation must obtain the right to use state-owned land in accordance with the law. Collectively owned land within urban planning areas can only be used for real estate development and operation after it has been expropriated and converted into state-owned land in accordance with the law. It is strictly prohibited to engage in real estate development and business activities on collectively owned land or in disguised form.

Article 6 The development authorities shall collect and summarize real estate market information, establish credit files for real estate enterprises, and publish relevant information to the public.

Chapter 2 Real Estate Development Enterprises

Article 7 To establish a real estate development enterprise, one must apply for registration with the industrial and commercial administration department in accordance with the law.

The establishment of a real estate development enterprise must comply with the enterprise establishment conditions stipulated in laws and regulations. Among them, the registered capital shall not be less than 10 million yuan.

Article 8 To engage in real estate development, one must obtain a real estate development qualification certificate or provisional qualification certificate in accordance with the law.

Real estate development enterprises shall undertake corresponding real estate development projects (hereinafter referred to as development projects) according to their qualification levels.

Article 9 A real estate development enterprise shall, within 30 days from the date of receiving the business license, apply to the development authority for the provisional qualification of a real estate development enterprise with the following materials: (1) Business license; (2) Articles of Association; (3) Capital verification certificate; (4) Professional title certificates and labor contract filing rosters for more than ten professional and technical personnel; (5) Other materials stipulated by laws and regulations.

Article 10 The development authority shall review the application materials of the real estate development enterprise within seven days from the date of acceptance and make a written decision on whether to grant the temporary qualification.

Article 11 The tentative qualification certificate is valid for one year. Upon application by a real estate development enterprise, the development authority may extend the validity period of the tentative qualification certificate based on the business conditions of the enterprise, but the extension period shall not exceed two years.

Article 12 A real estate development enterprise shall apply to the development authority for approval of qualification level thirty days before the expiration of the temporary qualification certificate.

The development authority shall make a written decision on whether to approve the qualification level within 20 days from the date of acceptance.

Article 13 If a real estate development enterprise not registered in this city engages in real estate development and construction in this city, it shall comply with relevant national and provincial qualification management regulations, and shall start from the date of obtaining the approval document for state-owned land use rights. Within ten days, file with the development authority.

Article 14 If a real estate development enterprise changes its name, registered capital, business location, legal representative and main management and technical person in charge, it shall go through the change procedures with the development authority within 20 days after the change. .

Article 15: Real estate development enterprises shall provide statistical data to the development authorities and statistical management departments in accordance with the law.

Chapter 3 Real Estate Development and Construction

Article 16 The development department shall, in conjunction with the development and reform, land, planning and other departments, prepare a real estate development plan based on the overall land use plan and urban planning. The development plan and annual real estate development plan shall be submitted to the people's *** for approval at the same level.

When preparing real estate development plans and annual real estate development plans, priority must be given to development projects of ordinary commercial housing, affordable housing, renovation of dilapidated housing, and demolition compensation housing in urban infrastructure construction.

Land, planning, construction and other departments shall comply with the requirements of the annual real estate development plan when examining and approving development projects.

Article 17 The development authority shall organize relevant departments to submit written opinions on the category of development projects, development period, project demolition compensation requirements, construction requirements for infrastructure and public facilities, and definition of property rights. The planning department shall provide written opinions on the nature, scale, planning and design conditions of the development project. The foregoing written opinions shall be used as one of the basis for the transfer or allocation of state-owned land use rights.

Article 18 If a real estate development enterprise has not obtained a qualification grade certificate or a tentative qualification certificate, it shall not transfer its property to the country to which it transferred... >>