Both the Retained Earnings account and the Capital Stock account are Owners' Equity accounts.
留存收益账户和股本账户都属于所有者权益账户。
In the case of a corporation, the Income Summary account will be closed to the Retained Earnings account, which is kept separately from the Capital Stock account.
收益汇总”账户将结转于“留存收益”账户,它是与“股本”账户分开设置的。 就公司来说。 收益汇总”账户将结转于“留存收益”账户,它是与“股本”账户分开设置的。
When par value stock is issued, the Capital stock account is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.
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。
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 .
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。
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。
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