ACCA知识点实收资本.docVIP

ACCA知识点：实收资本 本文由高顿ACCA整理发布，转载请注明出处 Paid－in Capital ★Concept: 　　The amount of stockholders 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 　　Casios 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 高顿财经ACCA