... capital stock and surplus account 股本及公积金帐户 capital-in-excess account 超额资本帐户 card account 总帐科目分类表 ...
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capital in excess account 超额资本帐户 ; 溢收资本帐户
The fetch-up and reversion of excess inflow of international capital result in crisis in capital account.
国际资本的过度流入然后突然终止和逆转易于引发资本账户危机；
When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par .
当股票高于面值销售时，超过面值的销售价格需贷记超面值缴入股本账户。
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