Capital surplus

（重定向自Share premium account）

Capital surplus is a term that frequently appears as a balance sheet item as a component of shareholders' equity. Capital surplus is used to account for that amount which a firm raises in excess of the par value (nominal value) of the shares (common stock).

单词	Share premium account
释义	Share premium account 英语百科 Capital surplus （重定向自Share premium account） Capital surplus is a term that frequently appears as a balance sheet item as a component of shareholders' equity. Capital surplus is used to account for that amount which a firm raises in excess of the par value (nominal value) of the shares (common stock).
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