授权资本 Authorised capital
（重定向自Authorized share capital）
授权资本（英语：Authorised capital），即所谓的额定资本（又称资本总额）。一般来说，资本税就是依照该金额收取的。目前国外对授权资本的存废，有支持与反对两种立场。如英国法学会（The Law Society）的主流观点是反对取消，认为如果取消将弊大于利。
| 单词 | Authorized share capital |
| 释义 |
Authorized share capital
中文百科
授权资本 Authorised capital（重定向自Authorized share capital）
授权资本（英语：Authorised capital），即所谓的额定资本（又称资本总额）。一般来说，资本税就是依照该金额收取的。目前国外对授权资本的存废，有支持与反对两种立场。如英国法学会（The Law Society）的主流观点是反对取消，认为如果取消将弊大于利。
英语百科
Authorised capital 授权资本（重定向自Authorized share capital）
The authorised capital of a company (sometimes referred to as the authorised share capital, registered capital or nominal capital, particularly in the United States) is the maximum amount of share capital that the company is authorised by its constitutional documents to issue (allocate) to shareholders. Part of the authorised capital can (and frequently does) remain unissued. This number can be changed by shareholders' approval. The part of the authorised capital which has been issued to shareholders is referred to as the issued share capital of the company. |
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