Term
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Definition
| A form of interest-bearing note used by corporations to borrow on a long-term basis. |
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Term
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Definition
| The contract between a corporation issuing bonds and the bondholders. |
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Term
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Definition
| The basic type of stock issued to stockholders of a corporation when a corporation has issued only one class of stock. |
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Definition
| Potential liabilities if certain events occur in the future. |
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Term
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Definition
| The periodic interest to be paid on the bonds that is identified in the bond indenture; expressed as a percentage of the face amount of the bond. |
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Term
| Discount on bonds payable |
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Definition
| The excess of the face amount of bonds over their issue price. |
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Term
| Earnings per share (EPS) on common stock |
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Definition
| A measure of profitability computed by dividing net income, reduced by preferred dividends, by the number of common shares outstanding. |
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Term
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Definition
| Benefits provided to employees in addition to wages and salaries. |
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Term
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Definition
| The total earnings of an employee for a payroll period. |
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Term
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Definition
| The effective rate of interest at the time bonds are issued. |
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Term
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Definition
| Gross pay less payroll deductions; the amount the employer is obligated to pay the employee. |
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Term
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Definition
| The stock in the hands of stockholders. |
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Term
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Definition
| The monetary amount printed on a stock certificate. |
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Term
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Definition
| The total amount paid to employees for a certain period. |
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Term
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Definition
| A class of stock with preferential rights over common stock. |
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Term
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Definition
| The excess of the issue price of bonds over their face amount. |
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Term
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Definition
| The excess of the issue price of a stock over its par value. |
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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. |
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Term
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Definition
| A distribution of shares of stock to its stockholders. |
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Term
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Definition
| The reduction in the par or stated value of common stock and issuance of a proportionate number of additional shares. |
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Term
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Definition
| The income of a corporation that is subject to taxes as determined according to the tax laws. |
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Term
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Definition
| Differences between taxable income and income before income taxes that are created because items are recognized in one period for tax purposes and in another period for income statement purposes. |
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Term
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Definition
| Stock that a corporation has once issued and then reacquires. |
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