下列項目中,何者不屬於「資本公積」? (A)超過面額發行普通股或特別股溢價 ..-阿摩線上測驗
2F
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3F monicababycat 國三上 (2021/10/16)
(B)受贈固定資產 視對象而定 收受股東捐贈為:資本公積 收受政府捐贈為:捐贈收入(無附帶條件)或遞延收入(有附帶條件或折舊性資產) 收受個人捐贈或其他機構捐贈為:遞延收入或捐贈收入 |
4F 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 |