问答题

【简答题】甲公司属于工业企业，为增值税一般纳税人，由A、B、C三位股东于2003年12月31日共同出资设立，注册资本800万元。出资协议规定，A、B、C三位股东的出资比例分别为40%、35%和25%。有关资料如下：
（1）2003年12月31日三位股东的出资方式及出资额如下表所示（各位股东的出资已全部到位，并经中国注册会计师验证，有关法律手续已经办妥）：
单位：万元出资者货币资金实物资产无形资产合计A 27050专利权320B 130150设备280C 17030轿车200合计57018050800（2）2004年甲公司实现净利润400万元，决定分配现金股利100万元，计划在2005年2月10日支付。
（3）2005年12月31日，吸收D股东加入本公司，将甲公司注册资本由原800万元增到1000万元。D股东以银行存款100万元、原材料58.5万元（增值税专用发票中注明材料计税价格为50万元，增值税8.5万元）出资，占增资后注册资本10%的股份；其余的100万元增资由A、B、C三位股东按原持股比例以银行存款出资。2005年12月31日，四位股东的出资已全部到位，并取得D股东开出的增值税专用发票，有关的法律手续已经办妥。
要求：
（1）编制甲公司2003年12月31日收到出资者投入资本的会计分录（“实收资本”科目要求写出明细科目）。
（2）编制甲公司2004年决定分配现金股利的会计分录（“应付股利”科目要求写出明细科目）。
（3）计算甲公司2005年12月31日吸收D股东出资时产生的资本公积。
（4）编制甲公司2005年12月31日收到A、B、C股东追加投资和D股东出资的会计分录。
（5）计算甲公司2005年12月31日增资扩股后各股东的持股比例。
（答案中的金额单位用万元表示）

答案：（1）借：银行存款570
固定资产180
无形资产50
贷：实收资本——A 320
实收...

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