Question

发行股票时，按照公司获得资产的公允价值增加净资产和权益，“股本”科目贷记发行股票面值的金额。超过面值部分，贷记“附加投入资本”，以详细反映其来源。

Accepted Answer

When shares are issued, net assets and equity increase by fair value of assets given to the corporation. The capital stock account is credited for the par value of the stock issued. The excess over par is credited to a descriptively named paid-in capital in excess of par account to record source in detail.

正面	发行股票时，按照公司获得资产的公允价值增加净资产和权益，“股本”科目贷记发行股票面值的金额。超过面值部分，贷记“附加投入资本”，以详细反映其来源。
背面	When shares are issued, net assets and equity increase by fair value of assets given to the corporation. The capital stock account is credited for the par value of the stock issued. The excess over par is credited to a descriptively named paid-in capital in excess of par account to record source in detail.

Par Assets Capital Stock Account Credited Excess 发行股票时，按照公司获得资产的公允价值增加净资产和权益，“股本”科目贷记发行股票面值的金额。超过面值部分，贷记“附加投入资本”，以详细反映其来源