... Paid-Up Capital 已缴资本 指一项证券的所有付款责任都已全数偿付的结算状况 paid-up capital; paid-in capital 实缴股本;缴入股本 paid-up share capital 缴足款股本 ...
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... Paid-Up Capital 已缴资本 指一项证券的所有付款责任都已全数偿付的结算状况 paid-up capital; paid-in capital 实缴股本;缴入股本 paid-up share capital 缴足款股本 ...
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... 缴入股本 Dedicated capital 自付额/定额自付率 Deductible 自行负担额;扣除额 Deductibles ...
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实缴股本投入股本 capital paid-in
当股票高于面值销售时,超过面值的销售价格需贷记超面值缴入股本账户。
When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par .
因此,库藏股业务导致的股东权益的变化,均作为缴入股本的变化,不包含在净收益的计算中。
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
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