【water718121】評論

 受贈資產按公平價值入帳，並視其性質列為資本公積、收入或遞延收入；無公平價值時，得以適當評價計算之

【mumuchu】評論

商業會計處理準則第28條　　資本公積，指...

【monicababycat】評論

(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

【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...