문장의 첫 글자나 고유 명사 등을 대문자로 쓰는 방식 또는 행위
The act of writing or printing in capital letters or starting a word with a capital letter.
예문:
"Check your capitalization before submitting the final draft of the essay."
"The capitalization of 'Internet' has become less common in modern digital media."
회사가 발행한 주식의 총 가치와 장기 부채를 합친 자본의 총액
The total value of a company's issued shares of stock and long-term debt.
예문:
"Market capitalization is calculated by multiplying the share price by the total number of shares."
"Small-cap stocks usually have a lower capitalization than blue-chip companies."
지출을 비용으로 즉시 처리하지 않고 재무상태표에 자산으로 기록하는 회계 처리
The practice of recording a cost or expense as an asset on the balance sheet rather than as an expense on the income statement.
예문:
"The auditor questioned the capitalization of software development expenses."
"Capitalization allows companies to spread the cost of an asset over its useful life."
잉여금이나 이익을 주식 발행을 통해 자본금으로 전환하는 것
The conversion of reserves or profits into capital by issuing new shares.
예문:
"The company announced the capitalization of its retained earnings through a bonus issue."
"Capitalization of reserves helps in strengthening the company's equity base."