additional paid-in capital

简明释义

追加股本金

英英释义

例句

1.The company raised funds through a new stock issuance, which increased its additional paid-in capital 额外实收资本 significantly.

公司通过新股发行筹集资金，这显著增加了其额外实收资本。

2.Investors often look at the additional paid-in capital 额外实收资本 to assess the financial health of a company.

投资者通常查看额外实收资本来评估公司的财务健康状况。

3.During the merger, the additional paid-in capital 额外实收资本 was adjusted to reflect the new valuation of the combined entity.

在合并过程中，额外实收资本被调整以反映合并实体的新估值。

4.A high level of additional paid-in capital 额外实收资本 can indicate strong investor confidence in the company's future.

高水平的额外实收资本可能表明投资者对公司未来的强烈信心。

5.The board decided to allocate part of the profits to increase the additional paid-in capital 额外实收资本 for future projects.

董事会决定将部分利润分配用于增加额外实收资本以支持未来项目。

作文

In the world of finance and accounting, understanding various terms is crucial for effective communication and decision-making. One such term that often arises in discussions about corporate finance is additional paid-in capital. This phrase refers to the amount of money that shareholders have invested in a company beyond the par value of its stock. In simpler terms, it represents the extra funds that investors are willing to pay for shares above their nominal value. For instance, if a company issues shares with a par value of $1 each but sells them for $5, the additional paid-in capital would be $4 per share. This concept is significant because it reflects the confidence that investors have in a company's future potential and profitability.The additional paid-in capital is recorded in the equity section of a company's balance sheet. It serves as an important indicator of financial health and investor interest. A high level of additional paid-in capital can suggest that a company has successfully attracted investment, which can be a positive sign for both current and potential investors. Conversely, a low or declining additional paid-in capital may raise concerns about a company's ability to generate interest from investors, potentially impacting its stock price and overall market perception.Moreover, additional paid-in capital plays a critical role during capital raising activities. When companies decide to issue new shares, they typically aim to maximize the funds raised through this process. By setting a higher price for their shares, companies can increase their additional paid-in capital, enabling them to fund new projects, pay down debt, or invest in growth opportunities. This additional capital can be vital for startups and expanding businesses that require substantial funding to succeed.It is also essential to note that additional paid-in capital is not only relevant during the initial issuance of shares. It can also change over time due to various factors such as stock buybacks, conversions of convertible securities, or issuance of stock options. Each of these actions can directly affect the amount of additional paid-in capital on a company's balance sheet, highlighting the dynamic nature of corporate finance.From an investor's perspective, analyzing a company's additional paid-in capital can provide insights into its capital structure and financial strategy. Investors often look for companies with a healthy level of additional paid-in capital as it indicates that the company has a solid foundation of equity financing. This can be particularly important in times of economic uncertainty when companies may need to rely on their equity base to weather financial challenges.In conclusion, the term additional paid-in capital encompasses much more than just a number on a balance sheet. It represents the trust and investment of shareholders in a company's vision and potential. Understanding this concept is vital for anyone involved in finance, whether they are investors, analysts, or corporate managers. As businesses continue to navigate the complexities of the financial landscape, the significance of additional paid-in capital will remain a key factor in evaluating a company's strength and growth prospects.

在金融和会计的世界中，理解各种术语对于有效沟通和决策至关重要。其中一个经常出现在企业财务讨论中的术语是额外实收资本。这个短语指的是股东投资于公司的金额，超出了其股票的面值。简单来说，它代表了投资者愿意为股票支付的超过其名义价值的额外资金。例如，如果一家公司发行面值为1美元的股票，但以5美元的价格出售，则额外实收资本将为每股4美元。这个概念非常重要，因为它反映了投资者对公司未来潜力和盈利能力的信心。额外实收资本在公司资产负债表的权益部分记录。它作为财务健康和投资者兴趣的重要指标。高水平的额外实收资本可能表明一家公司成功吸引了投资，这对当前和潜在的投资者来说都是一个积极的信号。相反，低或下降的额外实收资本可能会引发对公司能否吸引投资者的担忧，从而影响其股价和整体市场认知。此外，额外实收资本在资本筹集活动中也起着关键作用。当公司决定发行新股时，通常旨在最大化通过这一过程筹集的资金。通过为其股票设定更高的价格，公司可以增加其额外实收资本，使其能够为新项目提供资金、偿还债务或投资于增长机会。这笔额外资本对于需要大量资金才能成功的初创企业和扩张企业来说至关重要。同样重要的是要注意，额外实收资本不仅在首次发行股票时相关。由于股票回购、可转换证券的转换或股票期权的发行等各种因素，其金额也可能随时间变化。每一个这些行动都可能直接影响公司资产负债表上的额外实收资本数额，突显了企业财务的动态特性。从投资者的角度来看，分析公司的额外实收资本可以为其资本结构和财务战略提供洞见。投资者通常寻找具有健康额外实收资本水平的公司，因为这表明公司拥有坚实的股本融资基础。在经济不确定时期，这一点尤其重要，因为公司可能需要依赖其股本基础来应对财务挑战。总之，额外实收资本这一术语包含的意义远不止资产负债表上的一个数字。它代表着股东对公司愿景和潜力的信任与投资。理解这一概念对于任何参与金融的人来说都是至关重要的，无论他们是投资者、分析师还是企业管理者。随着企业继续应对复杂的金融环境，额外实收资本的重要性将始终是评估公司实力和增长前景的关键因素。