capital expenditure account 本钱支出帐户, 基本配备布置装备摆设支出帐户 capital stock account 股本帐 capital stock and surplus account 股本及公积金帐户 ..
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authorized capital stock account 法定股本帐户 ; 法定股本帐
Unsubscribed capital stock account 未认股本帐 ; 未认购股本帐户
capital stock and surplus account 股本及公积金帐户
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。
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