If a corporation for less than par issues stock, the account Discount on Capital stock should be debited for the difference between the issuance price and the par value.
在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。
If a corporation for less than par issues stock, the account Discount on Capital stock should be debited for the difference between the issuance price and the par value.
在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。
应用推荐