ACCA知识点：实收资本
摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大...
【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：实收资本
本文由高顿ACCA编辑整理，转载请注明出处
Paid－in Capital
★Concept:
The amount of stockholder's equity that stockholders have contributed to the corporation. Also called contributed capital.
★Tips:
1.Paid－in capital is the amount the stockholders have invested in the corporation. The basic component of paid-in capital is common stock. Paid－in capital includes the stock accounts and any additional paid－in capital.
2.Assets＝Liabilities＋ Paid－in Capital ＋ Retained Earnings
★Sample:
【single selection】Use the following account balances of Casio Co. at March 31,20X7.
Dividends Payable …………………………………… $22,000
Preferred Stock,$100 par …………………………… 100,000
Paid－in Capital in Excess of Par-
Common ………………………………………… 45,000
Cash ……………………………………………… 74,000
Common Stock,$1 par …………………………… 180,000
Retained Earnings …………………………………… 200,000
Casio's total paid－in capital at March 31,20X7, is（ ）
A．$495,000
B．$1,175,000
C. $680,000
D. Some other amount___
Answer: D :$325,000
Explanation:total paid-in capital＝$100,000＋$45,000＋$180,000＝$325,000
本文由高顿ACCA编辑整理，转载请注明出处
