The excess amount over the par value of common or prefer stock issued, which is received by a corporation.
資料來源：屏東商業技術學院
▼業主權益(Owners' equity)
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股票溢價(additional paid-in capital in excess of par)
凡公司以高於普通股或特別股面額之價格發行股票，其所超收部份之金額皆屬之。
The excess amount over the par value of common or prefer stock issued, which is received by a corporation.
資料來源：屏東商業技術學院
The excess amount over the par value of common or prefer stock issued, which is received by a corporation.
資料來源：屏東商業技術學院
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