以前見過paid-in capital，也見過paid-up capital。沒細研究，覺得差不多。

今天才知道，我錯了。

首先是看到《韋氏法律詞典》講paid-up：

paid-up adj: requiring no further payment <a paid-up insurance policy>.

從釋義來看，paid-up是“全額繳納，無需補繳”的意思。

paid-in則在paid-in capital這個詞條中，解釋如下：

paid-in capital: equity capital that is received in exchange for an interest (as shares of stock) in the ownership of a business.

可見，paid-in capital才是“實繳資本”。

來看《元照英美法詞典》的兩個釋義：

paid-up policy：繳清保單。人壽保險中，指保險費已全部支付的保險單。

paid-up stock = full(y)-paid stock