capital in excess account

简明释义

溢收资本帐户

英英释义

例句

1.The merger resulted in a substantial boost to the capital in excess account of the combined entity.

合并导致合并实体的超额资本账户大幅提升。

2.Management decided to allocate funds from the capital in excess account for new project development.

管理层决定从超额资本账户中拨款用于新项目开发。

3.Investors often look at the capital in excess account to gauge the financial health of a startup.

投资者通常查看超额资本账户以评估初创公司的财务健康状况。

4.The company reported a significant increase in its capital in excess account due to the recent fundraising efforts.

由于最近的筹款活动，公司报告其超额资本账户显著增加。

5.During the audit, the accountant found discrepancies in the capital in excess account that needed clarification.

在审计过程中，会计发现超额资本账户中存在需要澄清的不一致之处。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management of resources. One such term that often comes up in discussions about corporate finance is capital in excess account. This phrase refers to the amount of capital that a company raises beyond its par value of shares. It is an important concept because it reflects the additional funds that investors are willing to pay for a company's stock above its nominal value. This extra capital can be used by the company for various purposes, such as expansion, research and development, or paying off debts.When a company issues shares, they typically assign a par value to each share. For example, if a company has a par value of $1 per share and sells shares for $5 each, the capital in excess account would represent the additional $4 received for each share sold. This means that for every share sold, there is an excess amount that is not considered part of the company’s stated capital but is still crucial for understanding the overall financial health of the organization.The capital in excess account is recorded in the equity section of the balance sheet, under a category often referred to as 'additional paid-in capital' or 'share premium.' This account is significant because it provides insight into how much investors believe in the potential of the company. A high amount in this account can indicate strong investor confidence, while a low amount could suggest the opposite.Moreover, the funds represented by the capital in excess account can be utilized in several strategic ways. Companies may choose to reinvest this capital back into the business to fuel growth initiatives or enhance their operational capabilities. Alternatively, they might distribute some of this excess capital to shareholders in the form of dividends, thereby rewarding them for their investment.Understanding the implications of the capital in excess account is essential for stakeholders, including investors, analysts, and management. Investors should pay attention to this figure when evaluating a company’s financial statements, as it can provide valuable information about the company's ability to generate future profits and sustain its operations. Analysts often use this information in conjunction with other financial metrics to assess the overall financial stability and growth potential of a firm.In conclusion, the capital in excess account is more than just a number on a balance sheet; it is a reflection of a company's financial strategy and market perception. By analyzing this account, stakeholders can gain deeper insights into a company's financial health and make informed decisions regarding investments and resource allocation. As businesses continue to navigate complex financial landscapes, understanding terms like capital in excess account will remain vital for achieving long-term success and sustainability.

在金融和会计的世界中，理解各种术语对有效管理资源至关重要。一个在企业财务讨论中经常出现的术语是资本超额账户。这个短语指的是公司筹集的超过其股份面值的资本金额。它是一个重要的概念，因为它反映了投资者愿意为公司的股票支付的额外资金，这些资金高于其名义价值。这笔额外资本可以被公司用于多种目的，例如扩张、研发或偿还债务。当公司发行股票时，通常会为每股分配一个面值。例如，如果一家公司每股的面值为1美元，并以每股5美元的价格出售股票，则资本超额账户将代表每股销售所收到的额外4美元。这意味着每卖出一股，就有一部分超额金额不被视为公司的法定资本，但对于理解组织的整体财务健康状况仍然至关重要。资本超额账户在资产负债表的股东权益部分记录，通常被称为“额外实收资本”或“股本溢价”。这个账户非常重要，因为它提供了有关投资者对公司潜力的信心的洞察。这个账户中的金额高可能表明投资者信心强，而金额低则可能表明相反。此外，代表资本超额账户的资金可以以多种战略方式使用。公司可能选择将这笔资本重新投资于业务，以推动增长计划或增强其运营能力。或者，他们可能会以股息的形式将部分超额资本分配给股东，从而奖励他们的投资。理解资本超额账户的含义对于利益相关者，包括投资者、分析师和管理层来说至关重要。投资者在评估公司的财务报表时，应关注这一数字，因为它可以提供有关公司未来盈利能力和维持运营能力的宝贵信息。分析师通常将这些信息与其他财务指标结合使用，以评估公司的整体财务稳定性和增长潜力。总之，资本超额账户不仅仅是资产负债表上的一个数字；它反映了一家公司的财务战略和市场认知。通过分析这个账户，利益相关者可以深入了解公司的财务健康状况，并就投资和资源分配做出明智的决策。随着企业继续在复杂的金融环境中航行，理解像资本超额账户这样的术语将继续对实现长期成功和可持续发展至关重要。