according to its corporate charter. Capital stock can only be issued by the company and is the maximum number of shares that can ever be outstanding. The amount is listed on the balance sheet in the company'sshareholders' equitysection. ...
Ifthebalanceofcapitalsurplus from treasury stock is not sufficient to absorb the difference, the rest is recorded as a reduction of retained earnings. english.taiwanmobile.com english.taiwanmobile.com 處分自行買回之庫藏股票時,若處分價格高於帳面價值,其差額調整「資本公積 -庫藏股票交易」;若...
capital是资本，从企业会计学理论来讲，资本是指所有者投入生产经营，能产生效益的资金。equity是stockholders’ equity意思是所有者权益，是指企业资产扣除负债后，由所有者享有的剩余权益，既可反映所有者投入资本的保值增值情况，又体现了保护债权人权益的理念。第二，三者的范围不同：assetes包括：包括现金...
Equity的定义定义：权益的账面价值，也就是财务报表上的所有者权益那个值 区别：Equity:净值，或称资产净值、帐面价值，意指财产拥有人在财产留置以外所拥有的利益，通常为一笔金额 股票净值总额=公司资本金+法定公积金+资本公积金+特别公积金+累积盈余－累积亏损.Asset:资产是指企业过去的交易或者事项形成的...
A company may create a capital reserve through a variety of transactions including selling fixed assets, the upward revaluation of assets to reflect their current market value, issuing stock in excess of par value (share premium), profits on the redemption of debentures, and the reissue of ...
less, while long-term assets take longer to convert. While it's easiest to use the original cost, some companies prefer to use replacement cost afterdepreciation. Add to your calculation all current assets, including cash in hand, cash at banks, bills receivable, stock, andother cur...
If a balance sheet were prepared after these transactions, the stockholder’s equity section would appear as shown below (assuming retained earnings of $60 000):The book value per share of common stock indicates the net assets, based on recorded amounts, associated with a share of common ...
capital account balance sheet 固定资产负债表 uncollected balance of subscriptions for capital stock 【经】 认缴股本未收余额 balance of payments capital account 【经】 国际收支的资本项目 balance on current account and long term capital 经常项目和长期资本往来的平衡,经常项目和长期资本往来的平衡 on...
share premium是指股份有限公司溢价发行股票时实际收到的款项超过股票面值总额的数额。share在英式英语中还可指“股票”，是可数名词,而在美式英语中“股票”一般说stock。The examiners put a premium on rational argument.评委们对以理服人的论据给以高度评价。The company hopes to boost its market ...
On a company's balance sheet, the stock portion is typically split into common stock, retained earnings, preferred stock, additional paid-in capital, and treasury stock accounts: Common stock and preferred stock are accounted for at the face value of the total number of shares held by the sha...