成都理工大学会计英语12.pptxVIP

ACCOUNTING 会计英语 主讲教师：朱靖;Corporations: Organization, Stock Transactions, Dividends, and Retained Earnings;Identify the major characteristics of a corporation. Record the issuance of common stock. Explain the accounting for treasury stock. Differentiate preferred stock from common stock. Prepare the entries for cash dividends and stock dividends. Identify the items that are reported in a retained earnings statement. Prepare and analyze a comprehensive stockholders’ equity section.;Cash dividends Stock dividends Stock splits ;An entity separate and distinct from its owners.;Separate Legal Exist