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提问人:网友c********1 发布时间:2022年5月1日 09:13
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净资产出现巨额赤字,20X9年4月份董事会决议,对于出资人C公司投入的资金超过其注册资本所占份额确认为“其他应付款”的部分转作“资本公积——资本溢价”,同时,董事会要求出资方按照各自原出资比例

A.华兴公司在20X9年度实收资本有异常,验资报告显示华兴公司20X9年4月份将资本公积200万元转增资本,华兴公司截至转增资本之日报表累计亏损为100万元。

B.20X9年7月份,华兴公司账面净资产2000万元,为扩大企业规模,该企业将历年形成的账外财产进行价值评估,将评估后的价值800万元作为主管部门对该公司的投资入账。但按照华兴公司的账外财产数量、价值明细表列示的价值显示为700万元。

C.华兴公司连续几年亏损,企业净资产出现巨额赤字,20X9年4月份董事会决议,对于出资人C公司投入的资金超过其注册资本所占份额确认为“其他应付款”的部分转作“资本公积——资本溢价”,同时,董事会要求出资方按照各自原出资比例,对资不抵债部分予以弥补,弥补后D公司才能转让出资。

D.20X9年度3月份,华兴公司的上级主管部门国有资产管理公司把其应收E公司的300万元债权划拨到华兴公司,并要求债转股为国有资产管理公司的出资,增加华兴公司的注册资本,进行验证并出具了审计报告,华兴公司对此已办理了国有产权登记和公司增资的变更登记。

E.通过华兴公司20X9年度会计报表了解到,华兴公司成立时F公司投入一幢房产,华兴公司对此的会计处理为:

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