Term
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Definition
| A cash distribution of earnings by a corporation to its shareholders. 578 |
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Term
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Definition
| The stock outstanding when a corporation has issued only one class of stock. 572 |
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Term
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Definition
| A debit balance in the retained earnings account. 572 |
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Term
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Definition
| The interest deducted from the maturity value of a note or the excess of the face amount of bonds over their issue price. 574, 653 |
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Term
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Definition
| A ratio, computed by dividing the annual paid per share of common stock by the market price per share at a specific date, that indicates the reate of return to stockholders in terms of cash dividend distributions. 587 |
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Term
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Definition
| The stock in the hands of stockholders. 572 |
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Term
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Definition
| Capital contributed to a corporation by the stockholders and others. 571 |
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Term
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Definition
| The monetary amount printed on a stock certificate. 572 |
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Term
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Definition
| A class of stock with preferential rights over ocmmon stock. 573 |
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Term
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Definition
| The excess of the issue price of a stock over its par value or the excess of the issue price of bonds over their face amount. 573, 653 |
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Term
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Definition
| Corrections of material errors related to a prior period or periods, excluded from the determination of net income. 585 |
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Term
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Definition
| Amounts of retained earnings that have been limited for the use as dividends. 584 |
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Term
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Definition
| Net income retained in a corporation. 571 |
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Term
| Retained Earnings Statement |
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Definition
| A summary of the changes in the retained earnings in a corporation for a specific period of tim, such as a month or a year. 584 |
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Term
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Definition
| A value, similar to par value, approved by the board of directors of a corporation for no-par stock. 572 |
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Term
| Statement of Stockholders' Equity |
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Definition
| A summary of the changes in the stockholders' equity in a corporation that have occurred during a specific period of time. 585 |
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Term
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Definition
| Shares of ownership of a corporation. 568 |
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Term
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Definition
| A distribution of shares of stock to its stockholders. 580 |
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Term
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Definition
| A reduction in the par or staed value of a common stock and the issuance of a proportionate numer of additional shares. 586 |
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Term
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Definition
| The onwers of a corporation. 568 |
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Term
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Definition
| The owners' equity in a corporation. 571 |
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Term
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Definition
| Stock that a corporation has once issued and then reaquires. 581 |
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