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所在平台: Udemy |
课程主页: https://www.udemy.com/course/12th-class-accounts/
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Coursera 课程《12年级会计》概述： 本课程主要讲解了“股本”的概念。“股本”是指一个组织通过发行股票募集的总资金。作者强调，公司是一个独立的人工法人，当人们自愿向公司的自有资金中捐款时，就成为了公司的共同所有者。因此，公司收到的总资本就是其股本，而捐款人则成为股东。 课程指出，随着现代商业结构的发展，股本的类型变得日益复杂。最初，股东只是公司的共同所有者。但随着企业的发展，所有权意味着承担责任、参与日常运营和分担损失，“原始股东”开始退却，转而出现了“优先股”和为公司发起人提供的额外优惠，导致了股本种类的多样化。 课程还提到，《公司法（2013）》对公司发行股票的方式有具体规定。在组织运作中，“资本”和“股本”这两个术语几乎是同义的。公司在注册时，其章程等文件必须明确反映总股本。
Meaning of Share CapitalSimply out, share capital is the total sum raised by any organisation by issuing shares. All organisations need a steady flow of capital to continue their expanding business. Remember that a company is an artificial person with its own legal identity.When people voluntarily contribute money to an entity's owned corpus, they automatically become co-owners of that entity. Keeping this in mind, the total capital collected by any organisation is its share capital, and its contributors are shareholders.When modern business structures first started, share capital and its types were limited and easy to understand. Shareholders were co-owners of a company whose shares they had bought.As businesses evolved, share capital types increased. Since the ownership of an organisation also amounts to bearing responsibility, sharing day-to-day operations and passing around losses incurred, individual shareholders backed away. They buckled under the added pressure.Others stepped in. They were rewarded with preferred shares. Promoters of large companies were also offered extra advantages. Thus, the kinds of share capital became complicated.The Companies Act (2013) has specific guidelines for all existing companies and the various ways they issue shares.When it comes to organisations, the terms ‘capital' and ‘share capital' are practically synonymous.When a company is registered, its papers, including the Articles & Memorandum of Association, must reflect the total capital.
