Principles of Financial Accounting · 免费预览
所有者权益与留存收益之别
股东权益分为实收资本（即所有者投入的部分）和留存收益（即企业赚取并留存的部分），这两部分分别回答公司价值来源的不同问题。
1. Two sources of equity
Two sources of equity
2. Reading a typical equity section
Reading a typical equity section
3. Legal capital and the dividend constraint
Legal capital and the dividend constraint
4. Disclosure and analysis
Disclosure and analysis
5. Two sources named
Which two components make up stockholders equity?
6. Retained earnings meaning
What does the retained earnings balance represent?
7. Treasury stock in the section
How does treasury stock appear in the stockholders equity section?
8. Dividend legality
Which condition commonly restricts a corporation's ability to declare dividends?
9. Contributed capital total
Common stock is 100,000 dollars and additional paid-in capital is 1,400,000 dollars. Compute total contributed capital in dollars, number only.
10. Total equity computation
Contributed capital totals 1,500,000 dollars, retained earnings are 2,300,000 dollars, and treasury stock cost 150,000 dollars. Compute total stockholders equity in dollars, number only.