会计英语Unit_11教材教学课件.pptVIP

Accounting English;Learning Objectives Unit Eleven; The owner’s equity in a corporation is commonly called stockholders’ equity, shareholders’ equity, shareholders’ investment or capital. In a corporation balance sheet, the stockholders’ equity section reports the amount of each of the two main sources of stockholders equity. The first source is capital contributed to the corporation by the stockholders and others, called paid-in capital or contributed capital. The second is net income retained in the business, called retained earnings.;Vocabulary Unit Eleven;Notes Unit Eleven;Notes Unit Eleven;Notes Unit Eleven;II. Translate the following into English. 1. 引起所有者权益发生变化的主要有四种经济活动：投资、提款、收益和费用。 There are mainly four economic activities that can cause the changes in owners’ equity, including investment, withdrawal, income and expense. 2. 公司可以发行多种股票，通常有两种：一种是普通股，另一种是优先股。 Corporations can issue various stocks and two generally used types are common stock and preferred stock.