Contributed surplus is an account in theshareholders’ equitysection of the balance sheet that reflects excess amounts collected from the issuance of shares above their par value. The account also holds gains and losses from the issuance, repurchase, and cancellation of shares, as well as gains a...
Contributed capital is part of stockholders' equity, shown on the balance sheet. It comprises common stock and additional paid-in capital—also known ascontributed surplus. If the company has issued preferred stocks, this line item is also shown in this section of the balance sheet and is part...
contributed capital和 share premium有区别,区别为:含义不同、用法不同、侧重点不同 一、含义不同 contributed capital 实缴资本。contributed,vt. 捐助;投稿。vi. 投稿;贡献;是原因之一。capital,n. 首都;资本;大写字母;[建筑]柱顶。adj. 资本的;大写的;一流的;首要的;极其严重的;涉及...
For a profitable company, the gain or loss on the recovery of working capital in a capital-budgeting project is subject to income tax. True or false? Shareholders' equity includes paid in surplus and retained earnings. True False True or False: Unearne...
Net book debt Restated net debt 2,786 1,680 2,313 (1) -1,106 -473 (1) Including the exceptional payout (1,664 million euros) and receipt of the proceeds from the disposal of Saur (1,031 million euros) completed at the start of 2005 The figures in brackets represent cash surplus....
Balance at December 31, 2015��199,962,991 ¥23,972 Capital Retained surplus earnings ¥17,490 ¥115,295 Treasury stock, at cost Revaluation Unrealized Unrealized reserve for Retirement holding deferred assets of benefits Stock gain gain (loss) foreign Translation liability acquisition on ...
Contributed surplus is an account in the shareholders’ equity section of the balance sheet that reflects excess amounts collected from the