subscribed stock
subscribed stock 已认股本 指股东的股本账中表明将缴纳的股资数额。一旦认购发生，则借记应收款账户，贷记已认股本账户。
subscribed stock
subscribed stock
A stockholder’s equity account showing the capital that will be contributed when the subscription price is collected. See SUBSCRIPTION (2). [Cases: Corporations 88.]