单词 | capitalization |
释义 | cap·i·tal·i·za·tion /ˌka-pət-əl-ə-'zā-shən, -əl-ī-/ n 1: the act or process of capitalizing ~ of earnings 2: a sum resulting from a process of capitalizing; esp: paid-in capital at capital inadequate ~ 3: total capital liabilities of a business including both equity capital and debt capital ◇ Equity capital is considered a liability because the investors may recall some or all of it (as by redeeming stock). Inadequate capitalization of a business is considered by courts in cases dealing with equitable subordination of creditors or piercing the corporate veil. 4: the total par value or the stated value of no-par issues of authorized capital stock |
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