有限责任公司增资扩股时,如果有新的投资者加入,则新加入的投资者缴纳的出资额大于按约定比例计算的其在注册资本中所占份额部分,应记入的贷方账户是( )。When a company with limited liability increases its capital and shares, if a new investor joins, the amount paid by the new investor is larger than its share of the registered capital calculated according to the agreed proportion and shall be credited to ( ).