What are the business scopes of investment companies?

What are the business scopes of investment companies?

The business scope of an investment company includes investment management, asset management, entrusted property management, investment consulting, enterprise management, enterprise management consulting, economic and trade consulting, investment consulting, marketing planning, etc.

Generally speaking, the investment scope of an investment company is mainly engaged in economy, trade, assets and management. Of course, it mainly depends on the business scope stipulated in the company's articles of association. An investment company is an enterprise legal person who invests money or assets in enterprises or individuals other than itself, and obtains direct operating income from the investment of the money or assets or realizes the return of funds through the realization of shares.

At present, in China's financial market, investment companies generally appear as "investment banks". As the name implies, an investment company must have a large amount of its own funds in order to realize the real investment operation. At the same time, due to the difficulty of investment itself, another intermediary enterprise is needed to serve investment companies and enterprises, so there are many investment consulting companies in the market at present. Consulting companies don't have the real investment ability, but only bridge the gap between the project parties and funders in investment activities and collect consultants from them.

How to explain the company's investment funds

1, investment money received

Enterprises should increase owners' equity, that is, increase paid-in capital, whether they receive monetary investment or non-monetary investment from other legal entities or natural persons. If monetary investment is received:

Borrow; bank deposit

Loan: paid-in capital

2. Payment of investment funds

Invest in the name of the enterprise:

Borrow: long-term equity investment

Loans: bank deposits

Invest in your own name:

Debit: Other receivables.

Loans: bank deposits

Adjust the long-term equity investment in subsidiaries to the equity method (adjustment entry)

1. First year:

(1) For the share of net profit attributable to subsidiaries realized in the current period,

Borrow: adjusted net profit of long-term equity investment subsidiaries × shareholding ratio of parent company.

Loan: investment income

Make opposite entries according to the share of losses incurred by subsidiaries in the current period.

(2) Cash dividends or profits distributed by subsidiaries in the current period.

Borrow: investment income

Loan: long-term equity investment

(3) Changes in owners' equity of subsidiaries other than net profit and loss.

Borrow: long-term equity investment

Loan: capital reserve

Or do the opposite.

This paper introduces the business scope of investment companies, and there is no unified standard for the business scope of general investment companies. Let's not confuse them. I believe you have some understanding after reading the above. The above is all the contents compiled by Bian Xiao, which must be mastered and absorbed. Thank you very much for reading! Welcome to continue to pay attention to the update of this website!