additional paid-in capital

英 [əˈdɪʃənl peɪd ɪn ˈkæpɪtl]

美 [əˈdɪʃənl peɪd ɪn ˈkæpɪtl]

附加资本；补缴资本

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.
当股票高于面值销售时，超过面值的销售价格需贷记超面值缴入股本账户。
If treasury stock is reissued at a price below cost, additional paid-in capital from previous treasury stock transactions is reduced ( debited) by the excess of cost over the reissue price.
如果再发行的库藏股价格低于成本，以前的超面值缴入股本&库藏股业务账户需借记成本差额。
If there is no additional paid-in capital from previous treasury stock transactions, the excess of the cost of the treasury shares over the reissue price may be recorded as a debit to retained earnings.
如果以前的超面值缴入股本&库藏股业务账户没有余额，库藏股成本超过再发行价格的部分可以作为留存收益的借项。
The additional paid-in capital does not represent a profit to the corporation.
超面值缴入股本并不代表公司的利润。