capital-in-excess account
常見例句
- The fetch-up and reversion of excess inflow of international capital result in crisis in capital account.
國(guó)際資本的過度流入然后突然終止和逆轉(zhuǎn)易于引發(fā)資本賬戶危機(jī); - 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 .
當(dāng)股票高于面值銷售時(shí),超過面值的銷售價(jià)格需貸記超面值繳入股本賬戶。 返回 capital-in-excess account