統測◆會計學題庫下載題庫

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.