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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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更新时间:2025/5/26 1:38:23