total paid-in capital
简明释义
实缴股本总额
英英释义
例句
1.A higher total paid-in capital indicates that a company has received more investments from shareholders.
更高的实收资本总额表明公司从股东那里获得了更多的投资。
2.The board decided to increase the total paid-in capital by issuing new shares.
董事会决定通过发行新股来增加实收资本总额。
3.The company's total paid-in capital is essential for understanding its financial health.
公司的实收资本总额对于理解其财务健康状况至关重要。
4.During the audit, the accountant verified the total paid-in capital reported in the balance sheet.
在审计过程中,会计核实了资产负债表中报告的实收资本总额。
5.Investors often look at the total paid-in capital to assess the risk of their investment.
投资者通常查看实收资本总额来评估他们投资的风险。
作文
In the world of finance and accounting, understanding various terms and concepts is crucial for both investors and business owners. One such term that often comes up in discussions about company finances is total paid-in capital. This term refers to the total amount of money that shareholders have invested in a company in exchange for shares of stock. It encompasses both the par value of the issued shares and any additional amounts paid by shareholders above the par value, commonly referred to as the 'additional paid-in capital.' Understanding total paid-in capital is essential for evaluating a company's financial health and its ability to fund operations or expansion without relying solely on debt. When a company issues shares, it does so at a certain price, which is known as the 'issue price.' The difference between the issue price and the par value of the shares represents the additional investment made by shareholders. For instance, if a company issues shares with a par value of $1 at an issue price of $5, the total paid-in capital would include the $1 par value plus the $4 additional paid-in capital contributed by the shareholders. Thus, in this example, the total paid-in capital would amount to $5 per share.The significance of total paid-in capital extends beyond just the numbers on a balance sheet. It serves as a measure of the equity financing that a company has received from its shareholders, indicating their confidence in the company's potential for growth and profitability. A higher total paid-in capital can suggest that a company has successfully attracted investment, which can be vital for its long-term sustainability.Moreover, total paid-in capital plays a critical role in determining a company's capital structure. A well-balanced capital structure typically includes a mix of debt and equity financing. By analyzing the total paid-in capital, investors can gauge how much of the company's funding comes from equity versus debt. This analysis helps in assessing the risk associated with the company's financial strategy. Companies with a high proportion of equity financing may be viewed as less risky because they are less reliant on debt, which can be burdensome during economic downturns.Additionally, understanding total paid-in capital is important when considering the implications of issuing new shares. When a company decides to raise additional capital by issuing more stock, the existing total paid-in capital may be diluted if new shares are sold at a lower price than the current market value. This dilution can affect existing shareholders' ownership percentages and potentially impact the market's perception of the company's value.In conclusion, total paid-in capital is a fundamental concept in corporate finance that reflects the total investment made by shareholders in a company. It provides insights into the company’s financial stability, capital structure, and growth potential. For investors and business owners alike, understanding this term is vital for making informed decisions and evaluating the overall health of a business. As companies navigate the complexities of raising capital and managing their finances, total paid-in capital remains a key indicator of their success and viability in the competitive marketplace.
在金融和会计的世界中,理解各种术语和概念对投资者和企业主至关重要。其中一个经常出现在公司财务讨论中的术语是总实收资本。这个术语指的是股东为换取公司股票而投资的总金额。它包括已发行股票的面值和股东支付的超过面值的任何额外金额,通常称为“额外实收资本”。理解总实收资本对于评估公司的财务健康状况以及其在不完全依赖债务的情况下资助运营或扩展的能力至关重要。当公司发行股票时,它以某个价格进行,这被称为“发行价格”。发行价格与股票面值之间的差额代表了股东所做的额外投资。例如,如果一家公司以面值1美元发行股票,发行价格为5美元,则总实收资本将包括1美元的面值加上股东贡献的4美元的额外实收资本。因此,在这个例子中,总实收资本将达到每股5美元。总实收资本的重要性不仅仅体现在资产负债表上的数字上。它作为公司从股东那里获得的股权融资的衡量标准,表明了股东对公司增长和盈利潜力的信心。较高的总实收资本可能表明公司成功吸引了投资,这对于其长期可持续性至关重要。此外,总实收资本在确定公司的资本结构方面起着关键作用。良好的资本结构通常包括债务和股权融资的组合。通过分析总实收资本,投资者可以评估公司的资金来源中有多少来自股权而不是债务。这种分析有助于评估与公司财务策略相关的风险。资本融资比例较高的公司可能被视为风险较小,因为它们对债务的依赖较少,而债务在经济低迷期间可能会带来负担。此外,在考虑发行新股的影响时,理解总实收资本也很重要。当公司决定通过发行更多股票来筹集额外资金时,如果以低于当前市场价值的价格出售新股,现有的总实收资本可能会被稀释。这种稀释可能会影响现有股东的所有权比例,并可能影响市场对公司价值的看法。总之,总实收资本是公司财务中的一个基本概念,反映了股东对公司的总投资。它提供了关于公司的财务稳定性、资本结构和增长潜力的见解。对于投资者和企业主而言,理解这一术语对于做出明智的决策和评估企业的整体健康状况至关重要。当公司在筹集资金和管理财务的复杂性中前行时,总实收资本仍然是其成功和在竞争市场中生存的关键指标。