
實繳資本;[經] 投入資本
It is similar with the crime of ****** a false capital contribution and surreptitious withdrawing the contributed capital.
虛報注冊資本罪與虛假出資罪、抽逃出資罪盡管有一定的相似之處,但其區别又是十分明顯的。
Book value is an accounting concept, recording the accumulated financial input from both contributed capital and retained earnings.
帳面價值是一個會計概念,記錄了所積累的財務投入,包括投入的資本和存留的收益。
The contributed capital shall be from an accurate and legitimate source and no loan funds and entrusted funds may be used as contributed capital;
入股資金來源真實合法,不得以借貸資金入股,不得以他人委托資金入股;
The name or title of the promoter, the amount of shares as subscribed by the promoter, the category of contributed capital as well as the capital verification certification;
發起人姓名或者名稱,發起人認購的股份數、出資種類及驗資證明;
Given China's high investment, it is not surprising that India's accumulation of physical capital contributed less than half the growth of China's.
鑒于中國投資額很高,無怪乎印度有形資本增長的總和不及中國的一半。
|capital invested/vested proprietorship;實繳資本;[經]投入資本
實收資本(Contributed Capital)是企業從股東處直接獲得的資金投入,代表股東為獲取公司股份所支付的對價。這一概念在財務會計中被歸類為股東權益的核心組成部分,體現企業通過發行股票、增資擴股等方式籌集的永久性資本。
資本來源
實收資本包含股東首次購買普通股或優先股時支付的金額(即股本面值與股本溢價的合計)。例如公司以每股10元發行100萬股,其中面值1元計入股本,剩餘9元計入資本公積。
會計确認标準
根據美國財務會計準則(FASB ASC 505-10),實收資本需在企業實際收到投資者款項時确認,與股權轉讓協議的法律效力直接關聯。
與留存收益的區分
區别于企業運營産生的留存收益,實收資本屬于外部注入資金。美國證監會(SEC)財務報告指引明确指出,兩者需在資産負債表中分項列示以反映不同的權益來源。
權威參考來源:
https://www.fasb.org/page/PageContent?pageId=/reference-library/superseded-standards.html
https://www.investopedia.com/terms/c/contributed-capital.asp
Contributed Capital(投入資本/實繳資本)是公司財務中的核心概念,指股東通過購買股票或直接注資等方式向企業提供的實際資金或資産,用于支持公司運營和發展。以下是詳細解釋:
Contributed Capital 是公司資本結構的基礎,直接影響企業償債能力和股東權益分配。具體定義可能因會計準則或地區法規略有差異,需結合上下文分析。
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