股本入账是指企业按照相关法律法规和会计准则的要求，将股东投入企业的资本金计入企业的资产负债表。在股本入账过程中，需要按照一定的程序和规则进行操作，以确保账务处理的准确性和合规性。

中文阅读：

股本入账是按照什么进行的呢？根据相关法律法规和会计准则的要求，企业在进行股本入账时需要按照以下步骤进行操作：

确定投资方的身份和投资额。企业需要核实投资方的身份和投资额，并确保投资方是符合法律法规要求的合格投资者。

签订投资协议和章程。企业需要与投资方签订投资协议和公司章程，明确双方的权利和义务，以及公司的组织结构和治理机制。

开设银行账户和资本金账户。企业需要开设银行账户和资本金账户，用于存放投资方投入的资本金。

办理验资和工商登记手续。企业需要向会计师事务所申请验资，并办理工商登记手续，以确保企业合法成立。

账务处理和报表编制。企业需要根据会计准则的要求，将投资方投入的资本金计入资产负债表，并编制相关财务报表。

英文阅读：

What is the basis for capital accounting? According to the requirements of relevant laws, regulations, and accounting standards, when a company conducts capital accounting, it needs to follow the following steps:

Determine the identity and amount of investment of the investor. The company needs to verify the identity and amount of investment of the investor, and ensure that the investor is a qualified investor in accordance with the laws and regulations.

Sign the investment agreement and articles of association. The company needs to sign the investment agreement and articles of association with the investor, clarify the rights and obligations of both parties, as well as the organizational structure and governance mechanism of the company.

Open a bank account and capital account. The company needs to open a bank account and capital account to deposit the capital invested by the investor.

Go through capital verification and business registration procedures. The company needs to apply to a certified public accountant for capital verification, and go through business registration procedures to ensure that the company is legally established.

Accounting treatment and preparation of financial statements. The company needs to comply with accounting standards, record the capital invested by the investor in the balance sheet, and prepare relevant financial statements.