additional paid in capital（会计专业-英美两国财务报表项目的术语差异 国际比较会计）

本文目录

• 会计专业-英美两国财务报表项目的术语差异 国际比较会计
• Paid-in capital in excess of par 的中文意思是什么

会计专业-英美两国财务报表项目的术语差异 国际比较会计

U.S. UK 中国B/S 资产负债表-----------------------------------------------------------------Long-term assets Fixed assets 非流动资产Real estate Land and buildings 投资性房地产Property, plant and equipment Tangible fixed assets 固定资产Inventories Stocks 存货Work in process Work in progress 在制品Receivables Debtors 应收项目Accounts receivable Trade debtors 应收账款Doubtful accounts Bad debt 坏账Allowance for doubtful accounts Provision for doubtful debts 坏账准备Treasury stock Own shares 库存股Stockholder’s equity Capital and reserves 所有者权益Common stock Ordinary shares 普通股Preferred stock Preference share 优先股Additional Paid-in capital Share premium 资本公积Retained earnings Reserves 未分配利润income Profit and loss account 损益账户Notes payable Debenture loan 票据应付Long-term liabilities 长期借款 Creditors: Amounts falling due after more than one yea Payables Creditors 应付项目Current liabilities 短期借款 Creditors: Amounts falling due within one year Accounts payable Trade creditors 应付账款P/L 损益表----------------------------------------------------------------Income statement Profit and loss statement 损益表Sales Turnover 收入Expense Charge 费用Interest expense Interest payable 应付利息Interest income Interest received 应收利息Income Profit 利润Others -----------------------------------------------------------------Statement of cash flow Cash flow statement 现金流量表Leverage Gearing 杠杆Stock Share 股票Residual value Scrap value 剩余价值Declining balance method Reducing balance method 余额递减法Pay check Pay slip 工资支票Corporate Company 公司Conservatism Prudence 保守主义参考文献:Hervé Stolwy/Michel Lebas(2002)『Corporate Financial Reporting』,Thomson.唐国平(2007),『会计学原理』,上海财经大学出版。P.S. 百度的答案提交不支持格式，所以，无论如何也没有办法对齐文字。实在是不好意思！凑活着看一下咯~

Paid-in capital in excess of par 的中文意思是什么

Paid-in capital in excess of par 是“超面值实收资本”或者是“股票溢价”的意思资本公积是additional paid-in capital 盈余公积是surplus reserves