北京垫资注册公司是法律不允许出现的情况，国家对于垫资公司出现的情况，针对虚报注册资本、提交虚假资料或采取其他欺诈手段隐瞒重要事实的，处以虚假注册资金5%undefinedmdash;15%的罚款，垫资的情况属于虚报注册资金同时还有抽逃资金的嫌疑。

     Beijing company registration is not legally allowed to happen, the state for underwritten companies appears to be the case, for false registered capital, submit false information or take
Any other fraudulent means to conceal important facts, a false registered capital of 5% - 15% fines, mat endowment case belongs to the false registered capital and withdrawing funds.
   
    北京垫资注册公司说白了就属于借贷的形式，根据双方自行约定，注册公司资金不够就需要借贷，根据双方约定的利率支付给机构一定的电子费用，那么垫资注册公司就涉及到了公司记账问题！

    Beijing company registration it belongs to borrow form, according to the agreement between the parties, the registered capital not borrow money, according to the agreed interest rate
Pay to the agent of certain electronic charge, then the company registration involves the company accounting problems!

根据公司垫资，公司如何做账？

According to the companies underwritten, how to do?

    公司账目是在每年的3月1日undefinedmdash;6月30日北京公司年检中重点核查的内容，公司账目的好坏，严重影响了一个企业的发展，如何才能让审查员不能发现公司账目的问题这才是代理记账人员必须要做的事情，将公司账目抹平，特别是垫资注册公司来说，公司资金流动大，这一笔大的资金数目该如何做账？

     The accounts of the company is in March 1st every year - June 30th Beijing company yearly check verification key content, the accounts of the company 's quality, has seriously affected the development of an enterprise, how to make the examiner cannot find the accounts of the company 's problems it is Acting accounting personnel must do, the accounts of the company level, especially the registration company, Corporation
Capital flow is large, this big money how to do?

    一般垫资以前就应该先想好这一笔账目如何记账，这一笔账目可以借记：银行贷款；贷：实收资本；将公司的注册资金撤走以后，借记：其他应收款，贷：银行存款；

Generally underwritten before should first think of the sum of the accounts how to account, the sum of the accounts can debit: bank loan; loan : paid-in capital; the company 's registered capital withdraw debit: later, other receivables, loan: Bank deposit;

    公司账目记作股东借款，借去投资，以后如果有钱了再这一部分钱补入公司账目，这样就会把这一部分的账目填平，但是要小心处理公司账目问题，一旦公司账目出现了坏账、死账等被查处，会影响公司年检不通过！

The company's accounts as shareholder's loan, borrow to invest, if the money to this part of the money in the accounts of the company, this will make this part of the audit filled, but be careful with the accounts of the company, once the company accounts appeared bad, dead wait to be investigated, will affect the company not passing the annual inspection!

    北京代理记账人员要具备更起码的做账、查账技巧，为提供一个清晰、健康、健全的账目！有关其他代理记账问题咨询费用每月300元，签订一年合同免费赠送两个月！一对一进行企业申报、审计服务！
 
    Acting accounting personnel should possess at least do account, audit techniques, in order to provide a clear, healthy, sound books! The other agent accounting advisory Acting accounting cost CIC century - 300 yuan a month, sign a year of contract free two months! One to one enterprise reporting, audit services!