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capital in excess of par (or stated) value

См. также в других словарях:

  • 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 — 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

  • 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

  • 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

  • stock — The goods and wares of a merchant or tradesman, kept for sale and traffic. In a larger sense, the capital of a merchant or other person, including his merchandise, money, and credits, or, in other words, the entire property employed in business.… …   Black's law 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

  • ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… …   Encyclopedia of Judaism

  • 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

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • high — Synonyms and related words: Dutch courage, Gymnasium, Hydromatic, Latin school, Olympian, Realgymnasium, Realschule, a bit much, a high, abandoned, above, abovestairs, academy, accented, acme, acute, aerial, afflicted, aged, aggrandized, agog,… …   Moby Thesaurus

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