【Ming Wen Chen】評論
C的可能性不大嗎?
【Annie711g】評論
資產重估價目的是減輕稅賦,避免虛盈實虧.最可能發生增提折舊額
【丸子】評論
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 stockCapital 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...