thặng vốn
Definition
- Noun (Economics/Finance):
- Capital surplus: The amount of money by which the actual capital of a company exceeds its nominal or stated capital. It represents the excess value received from shareholders over the par value of issued shares.
- Surplus capital: More broadly, it can refer to any excess capital available beyond what is needed for immediate operational requirements.
Usage Examples
- Noun:
- Công ty có một khoản thặng vốn đáng kể sau đợt phát hành cổ phiếu. (The company had a significant capital surplus after the share issuance.)
- Thặng vốn có thể được sử dụng để tái đầu tư hoặc trả cổ tức. (Surplus capital can be used for reinvestment or dividend payments.)
Advanced Usage
- "Thặng vốn cổ phần": Share premium, a specific type of capital surplus arising from issuing shares above their par value.
- Khoản thặng vốn cổ phần được ghi nhận trong phần vốn chủ sở hữu. (The share premium is recorded in the equity section.)
Variants and Related Words
- Vốn thặng dư (n): Surplus capital; often used interchangeably with .
- Lợi nhuận giữ lại (n): Retained earnings; related as another component of shareholder equity, but distinct from paid-in surplus.
Synonyms
- Capital surplus
- Share premium (in specific contexts)
- Paid-in surplus
- Excess capital
Related Terms & Concepts
- Vốn điều lệ: Charter capital/Registered capital; the nominal capital a company is authorized to issue.
- Phát hành cổ phiếu trên mệnh giá: Issuing shares above par value; the primary transaction that creates a capital surplus.
- Bảng cân đối kế toán: Balance sheet; where capital surplus is reported under shareholders' equity.