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1·The additional paid-in capital does not represent a profit to the corporation.

额外缴入的资本部分不能作为公司的利润。

2·When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par .

当股票高于面值销售时，超过面值的销售价格需贷记超面值缴入股本账户。