contributed capital in excess of par value

简明释义

超面值缴入资本

英英释义

例句

1.The accountant explained that contributed capital in excess of par value reflects the additional funds shareholders are willing to invest.

会计解释说，超面值的实收资本反映了股东愿意投资的额外资金。

2.During the fundraising round, the startup raised contributed capital in excess of par value to expand its operations.

在融资轮中，这家初创公司筹集了超面值的实收资本以扩大其业务。

3.In the latest financial report, the firm noted an increase in contributed capital in excess of par value due to new equity offerings.

在最新的财务报告中，公司指出由于新的股权发行，超面值的实收资本有所增加。

4.Investors were pleased to see that the contributed capital in excess of par value had increased from the previous year.

投资者很高兴看到超面值的实收资本比去年有所增加。

5.The company's balance sheet showed a significant amount of contributed capital in excess of par value, indicating strong investor confidence.

公司的资产负债表显示有大量的超面值的实收资本，这表明投资者信心强劲。

作文

In the world of finance and accounting, understanding the various components of a company's equity is crucial for both investors and managers. One term that often arises in discussions about equity is contributed capital in excess of par value. This phrase refers to the amount of money that shareholders have invested in a company beyond the nominal or par value of the shares they purchase. To grasp this concept fully, it is essential to break it down into its components and explore its implications for a company's financial health.The term 'par value' is essentially a face value assigned to a share of stock. It is an arbitrary value set by the company when the shares are created. For example, if a company issues shares with a par value of $1, this means that each share is legally recognized to have a minimum value of $1. However, shares are often sold at a price much higher than their par value, especially if the company is performing well or has strong growth prospects. This difference between the sale price and the par value constitutes the contributed capital in excess of par value.For instance, let’s say a company issues 1,000 shares with a par value of $1 each, but sells them for $10 each. The total amount raised from the sale would be $10,000, but only $1,000 of that would be recorded as common stock at par value. The remaining $9,000 would be classified as contributed capital in excess of par value, reflecting the additional investment made by shareholders.This extra capital can be significant for a company, as it provides additional funds that can be used for various purposes such as expansion, research and development, or paying down debt. It is essential for investors to recognize that contributed capital in excess of par value is a sign of investor confidence in the company. When investors are willing to pay more than the par value for shares, it indicates that they believe in the company's future growth potential and are willing to invest more than the minimum required.Moreover, contributed capital in excess of par value also plays a role in the financial statements of a company. It is reported in the equity section of the balance sheet, providing insight into how much capital has been contributed by shareholders over and above the nominal value of the stock. This information can be invaluable for analysts assessing a company's financial stability and growth prospects.In summary, the term contributed capital in excess of par value is a critical aspect of corporate finance that reflects the additional investments made by shareholders beyond the nominal value of their shares. Understanding this concept helps stakeholders evaluate a company's financial position and investor sentiment. As companies grow and evolve, monitoring this component of equity can provide valuable insights into their financial health and the confidence of their investors. Therefore, both current and prospective investors should pay close attention to contributed capital in excess of par value when analyzing a company's equity structure and overall financial strategy.

在金融和会计的世界中，理解公司股本的各个组成部分对投资者和管理者而言至关重要。一个在股本讨论中经常出现的术语是超出面值的实缴资本。这个短语指的是股东在购买股票时投资于公司的金额，超过了他们所购买股票的名义或面值。要充分掌握这一概念，有必要将其分解为几个组成部分，并探讨其对公司财务健康的影响。“面值”一词基本上是指股票的面值。它是公司在创建股票时设定的一个任意值。例如，如果一家公司发行面值为1美元的股票，这意味着每股在法律上被认可为至少值1美元。然而，股票往往以高于其面值的价格出售，尤其是在公司表现良好或具有强大增长前景时。销售价格与面值之间的差额构成了超出面值的实缴资本。例如，假设一家公司发行1000股面值为1美元的股票，但以每股10美元的价格出售。出售所筹集的总金额将为10,000美元，但只有1,000美元将作为面值记录为普通股。剩余的9,000美元将被归类为超出面值的实缴资本，反映了股东额外的投资。这笔额外的资本对公司来说可能是重要的，因为它提供了额外的资金，可以用于各种目的，例如扩展、研发或偿还债务。投资者必须认识到，超出面值的实缴资本是股东对公司的信心的标志。当投资者愿意为股票支付超过面值的价格时，这表明他们相信公司的未来增长潜力，并愿意投资超过法定要求的最低金额。此外，超出面值的实缴资本还在公司的财务报表中发挥作用。它在资产负债表的股本部分报告，为分析公司财务稳定性和增长前景提供了洞察。这些信息对于评估公司财务状况的分析师来说可能是无价的。总之，超出面值的实缴资本这一术语是公司金融中的一个关键方面，反映了股东在股票名义价值之外所做的额外投资。理解这一概念有助于利益相关者评估公司的财务状况和投资者情绪。随着公司成长和发展，监测这一股本组成部分可以为其财务健康状况及投资者信心提供有价值的见解。因此，当前和潜在的投资者在分析公司的股本结构和整体财务战略时，应密切关注超出面值的实缴资本。