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15. 下列項目何者應歸屬為「資本公積」？(A)存貨成本與市價孰低法下市價回升認..-阿摩線上測驗
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2F 丸子 大四下 (2022/05/29)
Additional paid-in capital 資本公積 / Additional paid-in capital (APIC) is an accounting term referring to money an investor pays above and beyond the par value price of a stock Capital surplus 資本公積 / 股東投入資本超過登記資本部分 或因為股票交易產生權益增加項目 例如股本溢價 庫藏股交易等等..... Any surplus of a business firm not derived from direct earnings or profits. noun. The excess of the amount of money received by a corporation for a stock issue over the stock's par or stated value. noun. (accounting) A balance sheet item under shareholders' equity... 查看完整內容 |