Qhov Tseem Ceeb Qhov Sib Txawv - Tso Cai vs Tshaj Tawm Tshaj Tawm Peev
Cov peev txheej yog qhov tseem ceeb ntawm kev nrhiav nyiaj txiag rau kev lag luam. Ib qho 'sib koom' yog ib chav tsev ntawm cov tswv cuab thiab tuaj yeem hloov los ntawm ib tus neeg ua lag luam mus rau lwm tus. Qhov sib txawv tseem ceeb ntawm kev tso cai thiab cov peev nyiaj tau tshaj tawm yog tias thaum cov peev txheej tau tso cai yog qhov siab tshaj plaws ntawm cov peev uas lub tuam txhab tau tso cai los ntawm pej xeem los ntawm qhov teeb meem ntawm cov shares, cov peev txheej tawm yog cov peev uas tau tsa los ntawm qhov teeb meem qhia tawm hauv kev xyaum.
Yuav Ua Li Cas Muab Cov Peev Nyiaj?
Tshaj tawm feem ntau suav nrog cov kev sib koom ua ke thiab nyiam sib koom. Cov tswv lag luam ntawm cov khoom lag luam zoo tib yam yog cov tswv lag luam tseem ceeb uas muaj cai pov npav. Cov hom kev sib koom no muaj kev pheej hmoo siab dua vim tias cov tswv lag luam yuav raug txiav txim siab kawg (thiab yog tias cov nyiaj muaj) tom qab tag nrho cov nuj nqis thiab cov tswv lag luam nyiam nyob rau hauv rooj plaub ntawm kev faib tawm. Cov kev nyiam tshaj tawm tsis muaj cai pov npav tab sis muaj cai tau txais cov nyiaj them poob tas tas.
Accounting entry for share issue
Cash A/C Dr
Share peev A/C Cr
Qhov zoo ntawm Kev Tshaj Tawm Tshaj Tawm Peev
Ntseeg Nyiaj Txiag
Qhov txiaj ntsig tseem ceeb ntawm qhov teeb meem sib koom yog muaj peev xwm nce nyiaj ntxiv. Qhov no yog ib txoj hauv kev yooj yim ntawm kev nce nyiaj txiag feem ntau vim tias lub tuam txhab tsis tas yuav them cov paj rau kev nce peev xws li kev qiv nyiaj.
Limited burrowing of nuj nqis
Vim tias cov nuj nqis qiv nyiaj tsawg, lub tuam txhab tsis tshua muaj zog (feem pua ntawm cov nuj nqis tsawg dua piv rau kev ncaj ncees). Qhov no yuav ua rau lub tuam txhab saib kev ntseeg siab dua, thiab cov paj laum tsis tas yuav them rau qiv.
Disadvantages of Issued Capital
Kev tswj tsis tau
Qhov tsis zoo tseem ceeb yog kev tswj hwm los ntawm cov tswv lag luam uas twb muaj lawm. Cov tswv lag luam muaj cai rau ntau txoj cai, thiab lawv muaj kev tswj xyuas ncaj qha rau kev txiav txim siab thiab teeb meem ntawm lub tuam txhab. Thaum cov shares raug faib rau ntau tus tswv, lub hwj chim yog diluted.
Kev faib nyiaj txiag
Raws li tus naj npawb ntawm cov tswv lag luam loj hlob, cov txiaj ntsig yuav tsum tau muab faib ua feem rau lawv cov koom nrog. Ntau lub tuam txhab tshaj tawm cov txiaj ntsig hauv daim ntawv ntawm cov nyiaj faib. Hauv kev sib pauv rau kev nce peev, lub tuam txhab thawj cov tswv lag luam poob ntau ntawm cov nyiaj uas lawv xav tau los ntawm cov nyiaj tau los.
Tso cai Share peev yog dab tsi?
Tso cai sib koom peev kuj hais txog qhov siab tshaj plaws, sau npe lossis ib txwm peev. Qhov no yog qhov nyiaj ntau tshaj ntawm cov peev uas ib lub tuam txhab tau tso cai los ntawm cov pej xeem los ntawm qhov teeb meem ntawm shares. Tus nqi ntawm cov peev txheej tau tso cai yuav tsum tau teev tseg hauv Daim Ntawv Pov Thawj Kev Koom Tes, uas yog cov ntaub ntawv raug cai hais txog kev tsim lub tuam txhab. Tsis muaj tus qauv yam tsawg kawg nkaus lossis qhov siab tshaj qhov feem pua ntawm cov peev txheej uas tau tso cai yuav tsum yog; qhov no yuav ua raws li kev txiav txim siab ntawm cov tswv ntawm lub tuam txhab.
E.g. Thaum sau npe koom nrog kev sib pauv, lub tuam txhab yuav txiav txim siab tias tsuas yog 60% ntawm cov tswv cuab yuav raug xa mus rau cov tub ua lag luam tshiab.
Raws li tau hais tias, qee qhov kev sib pauv khoom lag luam yuav tsum muaj rau cov tuam txhab kom muaj qhov tsawg kawg nkaus ntawm cov peev txheej tau tso cai raws li qhov yuav tsum tau muaj nyob rau hauv kev sib pauv. Piv txwv li, London Tshuag Txauv xav kom cov tuam txhab pej xeem muaj tsawg kawg yog £ 50, 000 ntawm cov peev txheej tau tso cai los sau npe.
Tag nrho cov peev txheej tso cai yuav tsis muab rau pej xeem tib lub sijhawm, tsuas yog ib feem ntawm nws yuav raug muab tawm. Qhov laj thawj tseem ceeb rau tib lub sijhawm yog tias tag nrho cov peev nyiaj tso cai raug muab tso rau tib lub sijhawm thiab yog tias qhov xav tau tshwm sim txhawm rau txhawm rau nce tus nqi tso cai peev yav tom ntej, cov nqi ntxiv yuav tsum tau bared. Cov nyiaj tshuav ntawm cov peev yog hu ua 'cov peev uas tsis tau tso tawm' thiab khaws cia rau hauv ib qho kev xaiv tshwj xeeb rau kev siv yav tom ntej. Piv txwv li, yog tias lub tuam txhab muaj kev tso cai peev ntawm 10, 000 shares thiab txiav txim siab khaws 1, 000 shares hauv reserves ces 9,000 shares yuav muab rau pej xeem ua lag luam.
Certificate of Incorporation
Qhov txawv ntawm Tso Cai thiab Tshaj Tawm Tshaj Tawm Peev yog dab tsi?
Tso cai vs Tshaj Tawm Peev |
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| Tso cai sib koom peev kuj hais txog qhov siab tshaj plaws, sau npe lossis ib txwm peev. | Tshaj tawm feem ntau suav nrog kev sib koom ua ke thiab nyiam sib koom. |
| qauv | |
| Tus nqi siab tshaj ntawm cov peev txheej uas ib lub tuam txhab tau sau npe rau qhov teeb meem. | Nkauj ib feem ntawm cov peev txheej uas tau tso cai los yuav thiab muag rau pej xeem. |
| Tso cai koom peev suav nrog cov peev txheej tsis tau tshaj tawm | Tshaj tawm peev tsis suav nrog cov peev txheej tsis tau tshaj tawm. |
