会计英语(第六版)课件 Lesson 6 OWNERS EQUITY.ppt

会计英语(第六版)课件 Lesson 6 OWNERS EQUITY.ppt

LESSON6OWNERSEQUITY6

Aims:1.Todescribethecharacteristicsoflimitedcompany.2.Todifferentiateamongauthorized,issued,andoutstandingshares.3.Tounderstandpreferredstock,andcommonstock.4.Tomeasuretheeffectofissuingstockonacompanysfinancialposition.5.Toaccountfordivi

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