Capital surplus usually refers to:
A)the equity's par value.
B)last year's retained earnings.
C)book value per share.
D)the amount of directly contributed equity capital in excess of par value.
E)treasury stock.

Name: Capital surplus usually refers to: A)the equity's par value. B)last year's retained earnings. C)book value per share. D)the amount of directly contributed equity capital in excess of par value. E)treasury stock.
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Question

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The Answer is D

Capital Surplus Usually Refers To