After - tax gain on disposal of fixed assets transferred to additional paid - in capital.
凡处分固定资产之溢价收入,于减除应纳所得税后之馀额转列资本公积者皆属之.
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It initially takes the form of stock at par, or stated, value plus additional paid - in capital.
公司伊始, 股本即股票票面价值, 公司整个价值要加上股本溢价.
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