additional paid-in capital

简明释义

溢缴资本

英英释义

例句

1.The company reported an increase in additional paid-in capital 额外实收资本 due to the recent stock issuance.

由于最近的股票发行，公司报告了额外实收资本的增加。

2.Investors often look for companies with a strong additional paid-in capital 额外实收资本 as it indicates financial stability.

投资者通常寻找拥有强大额外实收资本的公司，因为这表明财务稳定性。

3.The merger resulted in a significant boost to the additional paid-in capital 额外实收资本 of the new entity.

此次合并使新实体的额外实收资本大幅提升。

4.Shareholders were pleased to see an increase in additional paid-in capital 额外实收资本 following the successful fundraising.

股东们很高兴看到在成功筹款后额外实收资本的增加。

5.During the quarterly review, the CFO highlighted the growth in additional paid-in capital 额外实收资本 from last year.

在季度审查中，首席财务官强调了与去年相比额外实收资本的增长。

作文

In the world of finance and accounting, understanding the various components of a company's equity is essential for both investors and business owners. One such component is additional paid-in capital, which plays a significant role in determining the financial health of a company. To grasp the concept of additional paid-in capital, it is important to first understand what paid-in capital is. Paid-in capital refers to the money that a company receives from shareholders in exchange for shares of stock. This capital can be divided into two main categories: common stock and additional paid-in capital. Common stock represents the nominal value of the shares issued, while additional paid-in capital represents the amount paid by investors above this nominal value.For instance, if a company issues shares with a par value of $1 each, and an investor pays $5 for a share, the additional paid-in capital would be $4 per share. This surplus amount reflects the investors' confidence in the company's potential for growth and profitability. The total additional paid-in capital is recorded on the balance sheet under the equity section, providing insight into how much investors are willing to invest beyond the basic share value.The significance of additional paid-in capital extends beyond mere numbers; it indicates the financial strategy of a company. A high level of additional paid-in capital can suggest that a company has successfully attracted investment and has a robust market position. Conversely, a low amount may indicate challenges in gaining investor confidence or difficulties in the market. Investors often analyze this figure alongside other financial metrics to assess the overall stability and growth potential of a company.Moreover, additional paid-in capital can also have implications for future financing. Companies may use their accumulated additional paid-in capital to fund new projects, expand operations, or even pay down debt. This flexibility can be crucial, especially during times of economic uncertainty when traditional financing options may not be readily available. By utilizing additional paid-in capital, companies can strategically navigate their financial landscape and maintain operational continuity.In addition to its role in financing, additional paid-in capital is also relevant during mergers and acquisitions. When companies merge, the valuation of additional paid-in capital can influence the terms of the deal. A company with substantial additional paid-in capital may be viewed as more attractive to potential buyers, as it signifies a strong backing from investors and a solid foundation for future growth. In conclusion, additional paid-in capital is a critical element of a company's equity structure that provides valuable insights into its financial health and investor confidence. Understanding this term allows stakeholders to make informed decisions regarding investments and corporate strategies. As businesses continue to evolve in a competitive market, the importance of additional paid-in capital will only grow, making it an essential concept for anyone involved in finance or investment.

在金融和会计的世界中，理解公司股权的各个组成部分对于投资者和企业主来说至关重要。其中一个组成部分是额外实收资本，它在确定公司的财务健康状况方面发挥着重要作用。要掌握额外实收资本的概念，首先需要了解实收资本是什么。实收资本指的是公司从股东那里以发行股票为交换所收到的资金。这种资本可以分为两个主要类别：普通股和额外实收资本。普通股代表发行股份的名义价值，而额外实收资本则代表投资者支付的超出这一名义价值的金额。例如，如果一家公司发行每股面值为1美元的股份，而投资者为每股支付5美元，则每股的额外实收资本为4美元。这一盈余金额反映了投资者对公司增长和盈利潜力的信心。总的额外实收资本在资产负债表的股东权益部分记录，为人们提供了投资者愿意超出基本股价投资的多少的洞察。额外实收资本的重要性不仅仅体现在数字上；它还表明公司的财务战略。较高的额外实收资本水平可能表明公司成功吸引了投资并拥有强大的市场地位。相反，较低的金额可能表明在获得投资者信心或市场上存在挑战。投资者通常会将这一数字与其他财务指标一起分析，以评估公司的整体稳定性和增长潜力。此外，额外实收资本在未来融资方面也具有重要意义。公司可以利用其积累的额外实收资本来资助新项目、扩展运营或甚至偿还债务。这种灵活性在经济不确定时期尤为重要，因为传统的融资选择可能并不容易获得。通过利用额外实收资本，公司可以战略性地应对其财务状况，并保持运营的连续性。除了在融资中的作用外，额外实收资本在并购中也相关。当公司合并时，额外实收资本的估值可能会影响交易条款。拥有大量额外实收资本的公司可能被潜在买家视为更具吸引力，因为它象征着投资者的强大支持和未来增长的坚实基础。总之，额外实收资本是公司股权结构的一个关键元素，为其财务健康状况和投资者信心提供了宝贵的见解。理解这个术语使利益相关者能够就投资和企业战略做出明智的决策。随着企业在竞争激烈的市场中不断发展，额外实收资本的重要性只会增加，使其成为任何参与金融或投资的人必须掌握的概念。