| 单词 | share premium account |
| 释义 | share premium account share premium account The account to which any share premium must be credited. The balance on the share premium account may be used for specified purposes: • the issue of bonus shares; • the writing-off of preliminary expenses; • the writing-off of underwriting commissions; • the provision of a premium to be paid on the redemption of debentures; • the provision of a premium to be paid on the redemption or purchase of share capital, subject to certain limits. The share premium account may not be used to write off goodwill on consolidation. Relief from the creation of a share premium account is available in specified circumstances (seemerger relief). |
| 随便看 |
英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。