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.
國際資本的過度流入然後突然終止和逆轉(zhuǎn)易於引發(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 .
儅股票高於麪值銷售時(shí),超過麪值的銷售價(jià)格需貸記超麪值繳入股本賬戶。 返回 capital-in-excess account