剑桥金融企业财务英语(acca).ppt

*;*;*;*;*;*;*;*;*;*;*;*;*;*;10 Auditing;;-;;;*;*;*;*;*;*;;;;;;*;;; ;29 Stocks and shares;B.Going public（公开上市）;;C.Ordinary and preference shares(普通股和优先股);;30 Stocks and shares 2;;;;;Companies can also choose to capitalize part of their profit or retained earnings. This means turning their profits into capital by issuing new shares to existing shareholders instead of paying them a dividend. There are various names for this process. including scrip issue(发行红利股). capitalizations issue and bonus Issue. Companies with surplus cash can also choose to buy back some of their shares on the Seconda