Question：What is called up share capital?
　　A. The amount that shareholders have paid on the shares issued.
　　B. The amount that the company has required shareholders to pay on the shares issued.
　　C. The amount of capital that the company has issued to its shareholders.
　　D. The amount that the company requires its shareholders to pay on the event of the company being liquidated and unable to pay its debts.
　　The correct answer is: The amount that the company has required shareholders to pay on the shares issued.
　　解析：Called up share capital is the amount that the company has required its shareholders to pay on the shares issued. This may be less than what the shareholders actually pay (if the called up amount is less than the nominal value of the shares and the shareholders choose to pay the full nominal value).