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Issuance of 1 000 shares of $5 par value stock at $12 increases contributed capi
Issuance of 1 000 shares of $5 par value stock at $12 increases contributed capi
游客
2025-06-20
24
管理
问题
Issuance of 1 000 shares of $5 par value stock at $12 increases contributed capital by______.
选项
A、$5 000
B、$12 000
C、$7 000
D、$17 000
答案
B
解析
答案为B项。contributed capital“实收资本”,是指企业实际收到的投资人投入的资本。本题中的股票系溢价发行(issue at a price above par),发行价格高于面值的部分即为溢价金额(premium),由此增加的股本被称为“超面值缴入股本”(paid—in capital in excess of par),也属于实收资本。本题经过计算,实收资本共增加=$12×l 000=$12 000,故选B项。
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