Common Stock, Accounting for Stockholders' Equity Part 3 Paid-in Capital or Contributed Capital, Retained Earnings Part 4 Accumulated Other Comprehensive Income, Treasury Stock Part 5 Stock Splits and Stock Dividends Part 6 Cash Dividends on Common Stock Part 7 Preferred Stock Part 8 Entries...
A study of the accounting for common stock dividends on and split-ups of the common stock of corporationsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (...
Example of Common Stock Assume a corporation has been authorized by the state in which it is organized to issue 500,000 shares of common stock with no par value. If the corporation actually issues only 100,000 shares for $50 each, the corporation will debit its Cash account for $5,000,...
发行在外股本 Outstanding capital stock 库藏股 Treasury stock 普通股 Common stock 优先股 Preferred stock 累积优先股 Cumulative preferred stock 非累积优先股 Noncumulative preferred stock 完全参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock 非部分参加优先股 ...
assetes，capital 和 equity在会计accounting中的意思分别是资产，资本，所以者权益。三者的区别如下：第一，三者的定义不同：assetes 是资产，指由企业过去的交易或事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。capital是资本，从企业会计学理论来讲，资本是指所有者投入生产经营，能...
普通股 Common stock 优先股 Preferred stock 累积优先股 Cumulative preferred stock 非累积优先股 Noncumulative preferred stock 完全参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock 非部分参加优先股 Nonpartially participating preferred stock ...
Common Stock dividends payable '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit 四、成本类 Cost 4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture ...
b. Prepare the journal entry for the issuance of the common stock assuming that it had a stated value of $5 per share. c. Prepare the journal entry for the issuance of the common stock assuming that it had a par value of $1 per share. ...
Trigg Corporation purchased treasury stock in 2021 at a price of $22 per share and resold the treasury stock in 2022 at a price of $42 per share. What amount should Trigg report on its income statement for 2022?( ) 答案:$0 Bell Company had cost of goods sold of $160,000. The beginn...
Common stock book value is not the same as its market value or liquidation value.New Words, Phrases and Special TermsNotes to the Text1. It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.为了...