Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.[提示:阅读以上题目后,并作答]参考选择:正确 相关知识点: 试题来源: 解析 正确 根据企业会计准则,在权益法下,投资者以初始投资成本确认长期股权投资,后续根据被...
Partnerships call their capital accounts members’ capital and corporate owners report their ownership in the common stock and retained earnings accounts. Some people due use the term owner’s capital as a generic owner’s equity account though....
Definition:An account is a record in an accounting system that tracks the financial activities of a specific asset, liability, equity, revenue, or expense. These records increase and decrease as thebusiness eventsoccur throughout the accounting period. Each individual account is stored in the genera...
If you invest in a mutual fund, you may have to pay capital gains taxes (which are taxes on profits from the sale of an asset, like a stock) throughout the lifetime of your investment. This is because mutual funds, particularly those that are actively managed, often trade assets more ...
Additional Paid-in Capital:This is the excess amount paid by an investor over the stock’s par value. For example, if the par value of a company’s common stock is $10 per share and investors paid $50 per share, $40 of each share sold would be in additional paid-in capital. ...
common stock at a predetermined price (exercise price) by the warrant’s expiration date. Stock warrants are typically attached to non-current liabilities, such as bonds, or equity, such as preferred stock. The equity account, "Additional Paid in Capital," is used when recording warrant ...
Short-term vs. long-term capital gains tax rates:If you buy stock through a brokerage account, you’ll probably have to pay capital gains tax if you sell it for a profit later. How much tax you pay depends on how long you owned the stock before selling it. If you sell a year or ...
Owner’s (Stockholders’) equity accounts including Owner’s Capital, Common Stock, Retained Earnings, and others Related Questions What is the difference between an adjunct account and a contra account? What is a temporary account? What is the difference between a nominal account and a real ...
What does financial capital mean? Common stock is what type of account? What is the source for a venture capital fund? What is an investment company? What is net working capital? What is investment banking? What is an equity shareholder? What does a firm's capital structure represent? What...
A capital account in a limited partnership refers to the document which records the transactions made by a limited partner in a limited partnership. A...Become a member and unlock all Study Answers Start today. Try it now Create an account Ask a question Our experts can answer your tough...