美 英 un.附加实缴股本 网络资本公积 英汉 网络释义 un. 1. 附加实缴股本
参见实缴股本的股票溢价(contributed capital in excess of par value)
APIC can be thought of as the surplus amount or premium a company receives from stock issued in aninitial public offering (IPO)or afollow-on offeringover and above the shares’ par value. It is important to note that additional paid-in capital only occurs in the primary markets; in other ...
paid in capital in excess of par value 超面值缴入资本 paid in capital in excess of parvalue 【经】 超过面值的缴入资本 相似单词 paid in a. 已缴会费的 paid [pay]的过去式和过去分词 a. 1.领钱的,支取薪金的,受雇用的 2.已付清的,付讫的;将被偿付的 3.已兑现的 post paid adj, adv...
资本公积(Additional Paid In Capital , APIC)又称为额外实收资本,分类在资产负债表的股东权益项目中。 股东权益的意思,就是一间公司所拥有的资产,其中资金来源属于股东的部分。 股东权益主要项目包含了:股本、资本公积、保留盈余这3大项目。 股本是原始股东的出资,股票总数乘上股票面值,就是股本;保留盈余则是企业...
additional paidin capital的意思是附加资本或补缴资本。以下是关于该术语的详细解释：附加资本：指的是公司在成立或运营过程中，除了股本之外，股东额外缴纳的资本。这部分资本通常用于增加公司的财务实力，以支持公司的扩展、运营或其他业务需求。补缴资本：在某些情况下，如果公司最初的股本不足以满足其运营...
Additional Paid in Capital，即资本公积，财会术语，是企业收到的投资者的超出其在企业注册资本所占份额，以及直接计入所有者权益的利得和损失等。资本公积包括资本溢价（股本溢价）和直接计入所有者权益的利得和损失等。1、资本溢价是企业收到投资者的超出其在企业注册资本（或股本）中所占份额的投资。
Additional Paid-In Capital资本公积是企业从筹资过程中形成的资本增值,将资本公积与实收资本相区分,有利于维护投资人按出资比例分享权益;将资本公积与经营损益相区分,则可以有效地避免将筹资过程中的资本增值当作经营利润分配,有利于资本保全。 一、资本公积的账户设置 资本公积应设置“资本公积”账户进行核算,可以根据...
What Is Additional Paid-in Capital? Additional Paid-in Capital, also known as capital surplus, is the excess amount the company receives over and above the par value of shares (equity or preferred) from the investors during the time of an IPO; it can be seen as the profit which a compan...
We’ll take a closer look at the definition, the formula used, and an example of additional paid-in capital. Table of Contents KEY TAKEAWAYS Additional Paid-In Capital is the calculated difference between the par value of common or preferred stock and the price paid for it. ...