引用中英文会计科目明细表 ... 资本公积 Capital surplus 资本（或股本）溢价 capital in excess of par 接受捐赠非现金资产准备 donated non-cash assent ...
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For no-par stock with a stated value, an appropriate title-for example, paid-in capital in excess of stated value - describes the difference.
对无面值但有设定价值的股票来说，则要用诸如“超过设定价值的缴入资本”等相应的名称来表述。
When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par .
当股票高于面值销售时，超过面值的销售价格需贷记超面值缴入股本账户。
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