高頓網(wǎng)校小編為各位ACCA學(xué)員整理了一些考試必備知識點的解析和練習(xí)，希望大家查漏補缺，對考試有所幫助。        Paid－in Capital
　　★Concept:
　　The amount of stockholder's equity that stockholders have contributed to the corporation. Also called contributed capital.
　　★Tips:
　　1.Paid－in capital is the amount the stockholders have invested in the corporation. The basic component of paid-in capital is common stock. Paid－in capital includes the stock accounts and any additional paid－in capital.
　　2.Assets＝Liabilities＋ Paid－in Capital ＋ Retained Earnings
　　★Sample:
　　【single selection】Use the following account balances of Casio Co. at March 31,20X7.
　　Dividends Payable …………………………………… $22,000
　　Preferred Stock,$100 par ……………………………  100,000
　　Paid－in Capital in Excess of Par-
　　Common …………………………………………    45,000
　　Cash ………………………………………………      74,000
　　Common Stock,$1 par ……………………………     180,000
　　Retained Earnings ……………………………………   200,000
　　Casio's total paid－in capital at March 31,20X7, is（  ）
　　A．$495,000
　　B．$1,175,000
　　C. $680,000
　　D. Some other amount___
　　Answer: D :$325,000
　　Explanation:total paid-in capital＝$100,000＋$45,000＋$180,000＝$325,000