Paid-in capital, orcontributed capital, is the full amount of cash or other assets that shareholders have given a company in exchange for stock. Paid-in capital includes the par value of both common andpreferred stockplus any amount paid in excess. Additional paid-in capital, as the name im...
Additionalpaid-in capital(APIC), also calledcapitalin excess ofpar value, is a measure of how muchmoneyinvestors have pumped into the company since inception in return forequity. The line item appears on thebalance sheet. How is Additional Paid in Capital calculated? Let's assume that Company ...
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. ...
百度试题 结果1 题目 Theadditionalpaid-incapitalrepresentstheamountinexcessofthelegalcapitalthatmay,undercertaindefinedconditions bedistributedtoshareholders.正确错误 相关知识点: 试题来源: 解析 正确 反馈 收藏
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。
Home›Accounting›Shareholders Equity›What is Additional Paid In Capital (APIC)? Definition:Additional paid-in capital (APIC) is the amount of money that a company’s shareholders pay for shares in excess of the par value of the shares. In other words, it’s the amount over the par ...
2) paid-in capital 实缴资本 1. Under the condition of permission of capital contribution by installments,how to calculate shareholder right,according to registered capital or paid-in capital,which is a problem needing careful considering. 在允许资本分期缴纳情形下,股权大小如何确定,究竟是以认缴...
For example, if a firm issues stock with a par value of $1 per share but sells the stock to investors at $10 per share, the firm's financial statements will show $1 in common stock and $9 in additional paid-in capital for each share issued. Also calledcapital surplus,paid-in ...
Additional Paid-In Capital (APIC) represents the value received in excess over the par value from issuances of preferred or common shares.
那剩余的,发行股价相对于面值的差额部分,就要记录在additional paid-in capital 里面 以上面的例子计算,就是 4*100 - 1 = 399这么多的金额计入additional paid-in capital 所以公司实际发行股票募集到的资金就是通过common stock和additional paid-in capital 这两个科目一起来反映的 讲义上是没有这块内容收录的,...