实缴资本
Paid-in capital refers to the total amount of capital actually received by a joint-stock company from all shareholders. Paid-in capital includes paid-in share capital and paid-in surplus reserve.
Definition: Paid-in capital refers to the total amount of capital that a company has actually received from its shareholders. It includes paid-in share capital and paid-in surplus reserves. Paid-in capital is a crucial part of a company's capital structure, reflecting the funds the company has actually obtained from its shareholders.
Origin: The concept of paid-in capital originates from corporate law and accounting standards, aiming to ensure the transparency and accuracy of a company's financial statements. With the development of joint-stock companies, paid-in capital has become an important indicator of a company's capital strength and shareholder equity.
Categories and Characteristics: Paid-in capital mainly consists of two categories: paid-in share capital and paid-in surplus reserves.
- Paid-in Share Capital: This refers to the amount of capital that shareholders have actually paid in after the company issues shares. It is part of the company's registered capital and reflects the initial investment from shareholders.
- Paid-in Surplus Reserves: This refers to the undistributed profits accumulated by the company during its operations, which are converted into capital through a resolution of the shareholders' meeting. It reflects the company's internally accumulated financial strength.
Specific Cases:
- Case 1: A company has a registered capital of 10 million yuan and has actually received 8 million yuan from shareholders. This 8 million yuan is the paid-in share capital part of the paid-in capital.
- Case 2: A company accumulates 2 million yuan of undistributed profits during its operations. After a resolution of the shareholders' meeting, this 2 million yuan is converted into capital, which is the paid-in surplus reserves part of the paid-in capital.
Common Questions:
- Question 1: What is the difference between paid-in capital and registered capital?
Answer: Registered capital is the total capital registered with the industrial and commercial authorities, while paid-in capital is the actual amount of capital received from shareholders. There may be differences between the two. - Question 2: Does paid-in capital affect the company's financial statements?
Answer: Yes, paid-in capital directly affects the company's balance sheet, reflected in the shareholders' equity section.
