27.高雄公司於 20×3 年初發行一批每股面值$10 的普通股,年中以每股$1..-阿摩線上測驗
2F
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3F Miffy Tang 小六下 (2016/03/25)
資本公積的英文叫作 "Additional Paid In Capital",簡稱為APIC。從英文來看,一眼就可以看出,它是指"額外" 拿給公司的錢。$18-$15=$3,$3*300股=$900 |
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 |