CAPITALIZATION

capitalization

glossary /

capitalization, n. 1. The act or process of capitalizing or converting something into capital. 2. The amount or sum resulting from this act or process. 3. The total amount of long-term financing used by a business, including stocks, bonds, retained earnings, and other funds. 4. The total par value or stated value of the authorized […]

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capitalization

glossary / ,

capitalization n. (1)资本总额 １公司已发行的各种证券的总价值，包括债券、普通股和优先股及盈余；２公司已发行的股票的市场价值，其计算方法为已发行股票数乘以每股的市场价格所得的总额，亦称作股票资本市值或资本市场总额〔market capitalization〕。 (2)资本化价值；本金化 指资产负债表上的一定数额的收益按一定的资本化率，使之转化为本金额。 (3)资本支出的资本化 把在一定期限(如一年)以后方可产生收益的资本支出视为一种资产记入资本账户，而不是将之作为在一定期间内发生的费用。 (→capital expenditure) (4)利润的资本化

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