8 甲公司 X1 年底之普通股股本為$100,000 (每股面額$10),特別股..-阿摩線上測驗
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7F 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 |
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