Both the Retained Earnings account and the CapitalStockaccount are Owners' Equity accounts.
留存收益账户和股本账户都属于所有者权益账户。
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In the case of a corporation, the Income Summary account will be closed to the Retained Earnings account, which is kept separately from the CapitalStockaccount.
When par value stock is issued, the Capitalstockaccount is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.