| 单词 | Capitalisation |
| 释义 | 資本化 1. A payment made by a company which was entered into the company capital account rather than in the trading account. In relation to a company’s profits, it means applying the profits in wholly or partly paying up unissued shares in the company to be allotted to members of the company as fully or partly paid bonus shares; or transferring the profits to capital redemption reserve: Companies Ordinance (Cap 32) s 79A. 2. A company total debt, stock and retained earning. 3. The market value of the company, calculated by multiplying the number of shares outstanding by the price per share. See also Bonus share issue; Distributable profits; Fully paid share; Issued share capital; Market capitalisation; Partly paid share; Share capital. 1.公司支付的款項，記載入該公司的資本帳戶，而非交易帳戶。就一間公司的利潤而言，指運用利潤以繳付公司的未發行股份的全部或部分股款，以作為全部或部分繳付股款的紅股分配予公司成員；或將利潤撥入資本贖回儲備：《公司條例》（第32章）第79A條。 2.公司的總債項、存貨及保留收益。 3.公司的市場價值，計算方法是將其剩餘的股份數目乘以每股的價格。另見 Bonus share issue; Distributable profits; Fully paid share; Issued share capital; Market capitalisation; Partly paid share; Share capital。n. |
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