If you "consider it is re-investment",

来源: WQPY 2013-10-09 14:29:10 [] [博客] [旧帖] [给我悄悄话] 本文已被阅读: 次 (747 bytes)
回答: 回复:Bro, you are so messed up.难兄难弟不易2013-10-09 14:13:04
In term of accounting, how do you explain the "extra 100K cash" in your book?
Is that for equity? That is not the case, your share stays at 80%.
Then it could only be a loan, which doesn't make sense.
When you reached the deal, you were not thinking clearly.

If you didn't pocket any money, from company account to your personal account, then intuitively it's a dilution.
In this case, your new partner invested 10W for 20% (afterwards) share.
Your original cost is 10W. Your stake after the transaction is 80%.
The book after the transaction has 100K extra working capital, together with other assets/liabilities.

If you are still confused, go talk to a CPA.
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