- 1、本文档共72页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
成都理工大学会计英语12
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 Existence
Limited Liability of Stockholders
Transferable Ownership Rights
Ability to Acquire Capital
Continuous Life
Government Regulations
Additional Taxes
Corporate Management;Characteristics of a Corporation;File application with the Secretary of State.
State grants charter.
Corporation develops by-laws.;1. Vote in election of board of directors and on actions that require stockholder approval.;3. Keep the same percentage ownership when new shares of stock are issued (preemptive right*).;4. Share in assets upon liquidation in proportion to their holdings. This is called a residual claim.;Ownership Rights of Stockholders;Stock Issue Considerations;Stock Issue Considerations;Stock Issue Considerations;Stock Issue Considerations;;;Corporate Capital;Issuing Par Value Common Stock for Cash;Illustration: Viking Corporation issued 300 shares of $10 par value common stock for $4,100. Prepare Vikings’ journal entry.;Illustration: Knopfle Corporation issued 600 shares of no-par common stock for $10,200. Prepare Knopfle’s journal entry if (a) the stock has no stated value, and (b) the stock has a stated value of $2 per share.;Issuing Common Stock for Services or
Noncash Assets;Illustration: On March 2nd, Leone Co. issued 5,000 shares of $5 par value common stock to attorneys in payment of a bill for $30,000 for services provided in helping the company to incorporate.;Illustration: K
您可能关注的文档
- 国际贸易单证工作的基本要求.doc
- 外发产品及质量控制程序.doc
- 金融英语重点题目.doc
- 《药物分析(中职药剂)》第01章绪论juti.ppt
- SRM 2921 证书.pdf
- 加拿大玩具安全标准 Method C-03 2009版.pdf
- 英国实验室管检测报告.pdf
- 色谱柱在药物QC检测中的应用及维护保养.ppt
- CGMP文件_工作对照品杂质对照品的接收处理保管标准程序SOP.pdf
- 特殊气体 TECHNICAL GASES-cn.pdf
- 《GB/T 12668.7202-2024调速电气传动系统 第7-202部分:电气传动系统的通用接口和使用规范 2型规范说明》.pdf
- 《GB/T 15692-2024制药机械 术语》.pdf
- GB/T 15692-2024制药机械 术语.pdf
- 中国国家标准 GB/T 15692-2024制药机械 术语.pdf
- GB/T 19633.1-2024最终灭菌医疗器械包装 第1部分:材料、无菌屏障系统和包装系统的要求.pdf
- 中国国家标准 GB/T 19633.1-2024最终灭菌医疗器械包装 第1部分:材料、无菌屏障系统和包装系统的要求.pdf
- 《GB/T 19633.1-2024最终灭菌医疗器械包装 第1部分:材料、无菌屏障系统和包装系统的要求》.pdf
- 《GB/T 30117.1-2024非相干光产品的光生物安全 第1部分:通用要求》.pdf
- 《GB/T 33348-2024高压直流输电用电压源换流器阀 电气试验》.pdf
- GB/T 33348-2024高压直流输电用电压源换流器阀 电气试验.pdf
文档评论(0)