additional paid-in capital 搜索 词条搜索全文检索 在这里读懂会计 已有3715用户贡献34205词条 历史版本可能因过时等原因而有错误,请点击访问本词条的最新解释版本 附加实缴资本 是实缴资本的股票溢价账户的另一名称。即通过本公司的股票销售而增值的超过面值(par value)或设定价值(stated value)的股本。反映于资产...
资本公积(英文: Additional Paid-In Capital , APIC)又称为额外实收资本,代表股本的价值高于面值,也就是额外投入的资本、投资人支付高于股票面额的资金。 资本公积会列在资产负债表的「股东权益」项目中,代表公司从股东那里获得了超额现金。 股价第一次发行或是再次发行的时候,股本溢价会放到资本公积里,视为资本增加...
What is the definition of additional paid-in capital?APIC is any payment received by a firm’s shareholders above thepar valueof thestock. The par value is usually very low, i.e. at $0.01, so that most of the amount paid in by each investor in excess of this value is recorded as ...
companies assign an arbitrarypar valueof $0.01 to each new share of stock. Anything over that, $9.99 in our example, is recorded as additionalpaid-in capital(APIC). As this snippet from a Walmartbalance sheetshows, the company had almost $4 billion of APIC (dollars below are in millions...
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。
Definition of Additional Paid In Capital in the Financial Dictionary - by Free online English dictionary and encyclopedia. What is Additional Paid In Capital? Meaning of Additional Paid In Capital as a finance term. What does Additional Paid In Capital m
资本公积(Additional Paid In Capital, APIC)被称为额外实收资本，位于资产负债表的股东权益部分。股东权益代表公司资产，其中资金来源属于股东。股东权益主要包含股本、资本公积与保留盈余。股本是原始股东的出资，股票总数乘以股票面值，即股本；保留盈余则是公司将盈余转变成可运用资产的过程；资本公积则处理...
additional paid-in capital 直接翻译是增加实收资本的意思 在财务中，由于实收资本，不能随意增加，收到的一些属于权益类的收入或资金，就放在资本公积这个科目中，引申为 资本公积
資本公積(Additional Paid In Capital) 既然有買貴了,當然也會有買便宜的時候,這種狀況叫做「資本公積」,中翻中就是公司不勞而獲的好處。 公司法規定,當發生以下五種狀況,要放在資本公積這個科目集中管理:股本溢價、資產重估價值、處分固定資產收益、企業合併所獲利益,以及受領捐贈所得……等。