capital in excess of par value


capital in excess of par value

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • Capital surplus — is an accounting term which frequently appears as a balance sheet item as a component of shareholders equity. Capital surplus is used to account for any funds the issuing firm has received over and above the par value of the common stock. It may… …   Wikipedia

  • capital surplus — noun : the portion of the surplus of a business arising from sources other than earnings : all surplus other than earned surplus usually including amounts received from sale or exchange of capital stock in excess of par or stated value, profits… …   Useful english dictionary

  • Capital surplus — Amounts of directly contributed equity capital in excess of the par value. The New York Times Financial Glossary * * * capital surplus capital surplus ➔ surplus1 …   Financial and business terms

  • capital surplus — Amounts of directly contributed equity capital in excess of the par value. Bloomberg Financial Dictionary * * * capital surplus capital surplus ➔ surplus1 …   Financial and business terms

  • capital surplus — n. 1. any surplus of a business firm not derived from direct earnings or profits 2. the excess of the amount of money received by a corporation for a stock issue over the stock s par or stated value …   English World dictionary

  • Paid in capital — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Additional Paid In Capital — A value that is often included in the contributed surplus account in the shareholders equity section of a company s balance sheet. The account represent the excess paid by an investor over the par value price of a stock issue. Additional paid in… …   Investment dictionary

  • premium on capital stock — In the USA, the excess amount received from stockholders over the par value of the stock issued. The premium account is shown in the balance sheet under the paid in capital section of stockholders equity and should not be regarded as income …   Accounting dictionary

  • additional paid-in capital — In the USA, the excess received from stockholders over the par value of the stock issued …   Accounting dictionary

  • ИЗЛИШЕК — SURPLUSПревышение доходов предприятия за текущий отчетный период над всеми издержками, расходами, процентными платежами и дивидендами, т. е. та сумма, к рая может быть использована в следующем отчетном периоде (чистая прибыль) ; или накопленная… …   Энциклопедия банковского дела и финансов

  • Дополнительный капитал — капитал, полученный за счет дополнительной эмиссии акций предприятия или продажи акций сверх их номинальной стоимости. По английски: Additional capital Синонимы: Дополнительный оплаченный капитал Синонимы английские: Additional paid in capital,… …   Финансовый словарь