Question

无票面价值股票发行时，贷记股本账户。这样股本账户按应收到的金额全额贷记。在这种情况下，不用记录超过设定价值的资本公积。

Accepted Answer

True no-par stock, when sold, is recorded as a credit to the capital stock account. Thus the capital stock account should be credited for the full amount received. In this case, no paid-in capital "in excess" is recorded.

正面	无票面价值股票发行时，贷记股本账户。这样股本账户按应收到的金额全额贷记。在这种情况下，不用记录超过设定价值的资本公积。
背面	True no-par stock, when sold, is recorded as a credit to the capital stock account. Thus the capital stock account should be credited for the full amount received. In this case, no paid-in capital "in excess" is recorded.

Capital Stock 无票面价值股票发行时，贷记股本账户。这样股本账户按应收到的金额全额贷记。在这种情况下，不用记录超过设定价值的资本公积 True No Par Sold Recorded Credit