会计专业英语 工业和信息化高职高专十二五 规划教材立项项目 教学课件 作者 孙晓媛 8.pptVIP

Accounting English Accounting English Lesson eight owner’s equity Lesson eight owner’s equity Words and phrases Lesson eight owner’s equity Shareholders’ rights 1. Vote in the election of board of directors at annual meeting. 2. Dividends. The right to receive a proportionate part of any dividend. 3. Liquidation. The right to receive a proportionate share of any assets remaining after the company pays its liabilities in liquidation. 4. Keep same percentage ownership when new shares of stock are issued. Lesson eight owner’s equity 8.1 Paid-up capital 8.1.1 Ordinary shares（common stock） Ord