会计学专业英语解释.pptVIP

Kitching ACCT-101 ACCT-101Class 24 Chapter 9 Corporate（法人） Authority （权利）Structure Corporate Authority Structure Stockholders’ Equity Consists of both Contributed capital (Paid-in capital) Retained Earnings Classes of stock Common or preferred Stock Par or no par stock Wal-mart Shareholders’ Equity Pier 1 Imports, Inc.Shareholders’ Equity Common Stock at Par Suppose IHOP’s / common stock carried a par value of $10 per share. The company issues 6,200,000 shares. Common Stock Above Par Preferred Stock Preferred stock is another means for raising capital Preferred stockholders have no voting