Last Updated
：2025/11/20
capital surplus
Noun
Japanese Meaning
株主資本に属する貸借対照表上の項目であり、新たに発行された株式が額面（パー値）を上回る価格で発行された際、その差額部分として計上される資本の余剰分を指す。
（ plural ）
Quizzes for review
(accounting) A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for.
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capital surplus
When the company issued new shares well above par, the capital surplus on the balance sheet increased significantly.
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When the company issued new shares well above par, the capital surplus on the balance sheet increased significantly.
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