【王人德】評論

資本公積乃指投入資本中，不屬於股票面額的...

【丸子】評論

EditAdditional 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 stockEditCapital 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...