实收资本（英语：Paid in capital、Contributed capital），即所谓的发行资本（又称已发行资本），指的是股东实际将现金或实物投入公司的资本额。

实收资本 = A + B
A = 股份资本（股本 = 普通股本 + 优先股本）
B = 股本盈余（资本公积 = 额外实收资本）

Paid in capital (Paid-in capital or Contributed capital) refers to capital contributed to a corporation by investors through purchase of stock from the corporation (primary market) (not through purchase of stock in the open market from other stockholders (secondary market)). It includes share capital (i.e. capital stock) as well as additional paid-in capital.