国际会计英语 Chapter 9.pptVIP

Chapter 9 Statutory Items Learning Objectives 1.? Explain the unique characteristics of the corporate form of business. 2. ??Record transactions that involve dividends and shares subscriptions and explain the effect of share subscriptions on the balance sheet. 3.???State the differences between ordinary and preference share of a corporation. 5.?Describe convertible preference share and explain the meaning of the par value, call price, market value, and book value of corporate shares. 6. Explain the redemption Maximum Authorized Capital Maximum Authorized Capital is popular practice