《会计英语第四版》课件单元6.ppt
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1、Lesson Six:Owners Equity Aims:1.To describe the characteristics of limited company.2.To differentiate among authorized,issued,and outstanding shares.3.To understand preferred stock,and common stock.4.To measure the effect of issuing stock on a companys financial position.5.To account for dividends a
2、nd measure their impact on a company.6.To understand different values of a stock.7.To report stockholders equity transactions on the Cash Flow Statements.6.1Introduction:Limited Company A Limited Company is an organization created by law which has at least two owners called shareholders.Directors ma
3、nage a company and are responsible and accountable to the shareholders.A limited company is also regulated by the Companies Acts and has a legal personality separate and distinct from the shareholders.6.2Two Types of Limited Company There are two types of limited company,public and private.The main
4、difference between the two types of company lies in the restrictions placed on the issue or transfer of their shares.6.3Share Capital The capital of a limited company is divided into shares that have a nominal/par value.The two main classes of shares are ordinary shares,(or equity),and preference sh
5、ares.6.4Common Stock(1)Vote at stockholders meetings.(2)Share in earnings distributions.(3)Purchase additional shares in proportion to the owners present holding,if more shares are issued by the corporation.(4)Share in the assets if the corporation liquidates.6.5Measure the Effect of Issuing Stock o
6、n a Companys Financial Position Corporations issue stock to raise capital to finance operations.1.A corporation issues(sells)all or part of the stock that is authorized in the corporate charter.2.Stock may be sold either to an underwriter or directly to shareholders.The price that the stockholder pa
7、ys is called the issue price.6.6Preferred Stock Preferred stock is stock that gives its owner certain preferences or rights superior to those of common stock.Usually these preferences pertain to dividends or to distribution of assets at liquidation.Preferred stock owners typically have no voting rig
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