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ما هي انواع راس المال

30 ديسمبر 2022

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لا يوجد عناوين

ماهو الفرق بين راس المال المصرح به، وراس المال المصدر، و راس المال المدفوع؟؟

1-رأس المال المصرح به:

يقصد به مبلغ رأس المال المصرح للشركة أن تصدر اسهمها فى حدوده والمنصوص عليه فى القرار الصادر بتأسيس الشركة والمدرج فى نظامها الأساسي.
[ رأس المال المصرح به = عدد الأسهم المصرح بها x القيمة الأسمية . للسهم ]
2-رأس المال المصدر

تكون من مجموع القيم الأسمية للأسهم التى أصدرتها الشركة فعلاً وتم الإكتتاب فيها
[ رأس المال المصدر = عدد الأسهم المصدرة x القيمة الأسمية للسهم ]
ملاحظة قد يقل رأس المال المصدر عن رأس المال المصرح به حيث تقل عدد الأسهم المصدرة
قد يعجبك ايضا

3-رأس المال المدفوع

يقصد به القدر المدفوع من القيمة الأسمية للأسهم المصدرة والمكتتب فيها
رأس المال المدفوع = عدد الأسهم المصدرة x القيمة المدفوعة من السهم ]
أو : [ رأس المال المدفوع = عدد الأسهم المصدرة - أقساط لم تطلب بعد ]

4- راس المال السوقي

وهو القيمة السوقية لراس مال الشركة في سوق المال

5- راس المال العامل

وهو الفرق بين الاصول المتداولة والخصوم المتداولة

المقال التالي ما هو مبدأ التكلفة التاريخيه وما تأثير عدم الالتزام به علي القوائم الماليه للمنشاة

معلومات محاسبية

أخر المواضيع من قسم : معلومات محاسبية

تعليقات

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'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList22', 'menu', document.getElementById('LinkList22'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'Topa3lan-sc', document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/649568323-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/3681588378-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));