資本股
capital stock
發給公司執照的政府授權該公司可出售股票的規定數量。如果每份股票有規定的價值,這個價值就叫做票面價值。
Ownership shares of a CORPORATION authorized by its ARTICLES OF INCORPORATION. The money value assigned to a corporation's issued shares. The BALANCE SHEET account with the aggregate amount of the PAR VALUE or STATED VALUE of all stock issued by a corporation.