Универсальный англо-русский словарь. Академик.ру. 2011.
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
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
additional paid-in capital — In the USA, the excess received from stockholders over the par value of the stock issued … Accounting dictionary
paid-in surplus — The amount paid for the stock of a corporation in excess of its par or stated value. See capital (capital surplus), paid in capital; surplus (paid in surplus) … Black's law dictionary
paid-in surplus — ˈ ̷ ̷| ̷ ̷ noun Etymology: from past participle of pay in : surplus resulting from sale or exchange of capital stock at amounts in excess of par or stated value compare capital surplus * * * Accounting. surplus paid in by purchasers of stock… … Useful english 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
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
surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life … Black's law dictionary
Europe, history of — Introduction history of European peoples and cultures from prehistoric times to the present. Europe is a more ambiguous term than most geographic expressions. Its etymology is doubtful, as is the physical extent of the area it designates.… … Universalium
