会计学Chapter11.ppt

Quiz 3: Mean=18; Median=19; Max=20; Min=8 / 20; 35 with full score, 50 with 29, 39 with 28, out of 168 students. Chapter 11 Reporting and Interpreting Owners’ Equity Learning Objectives Understanding The Business Ownership of a Corporation Ownership of a Corporation Authorized(授权), Issued(发行), and Outstanding(流通在外) Capital Stock Authorized(授权), Issued(发行), and Outstanding(流通在外) Capital Stock Authorized(授权), Issued(发行), and Outstanding(流通在外) Capital Stock Earnings per share (EPS，每股收益) Earnings per share (EPS) Learning Objectives Types of Capital Stock Common Stock (普通股) Preferred S