搜题

甲公司收到某投资者作为资本投入的银行存款820万元,在注册资本中所占的份额为800万元,则该业务计入甲公司资本公积的金额为( )万元。

初级会计实务 2023-05-16

A.20
B.820
C.0
D.800


参考答案:A

投资者的出资额超出其在注册资本(或股本)中所占份额的部分应计入资本公积,金额为820-800=20(万元)。

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