Element Power Par
Element Power Par
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accounting terms help?
which is which???
Par value Board of directors Double taxation
Book value Paid-in capital Dividends in arrears
Market value Preferred stock Closely held corporation
Retained earnings Common stock Publicly owned corporation
1.A major disadvantage of the corporate form of organization.
2.From investors' point of view, the most important value associated with capital stock.
3.Cash available for distribution to the stockholders.
4.The class of capital stock that normally has the most voting power.
5.A distribution of assets that may be made in future years to the holders of common stock.
6.A corporation whose shares are traded on an organized stock exchange.
7.Equity arising from investments by owners.
8.The element of stockholders' equity that is increased by net income.
9.Total assets divided by the number of common shares outstanding.
10.The class of stock whose market price normally rises as interest rates increase.
Double taxation is the imposition of two or more taxes on the same income (in the case of income taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes). It refers to two distinct situations:
taxation of dividend income without relief or credit for taxes paid by the company paying the dividend on the income from which the dividend is paid. This arises in the so-called "classical" system of corporate taxation, used in the United States.
taxation by two or more countries of the same income, asset or transaction, for example income paid by an entity of one country to a resident of a different country. The double liability is often mitigated by tax treaties between countries.
dividends in arrears
amount of dividends on cumulative preferred stock from past periods that have not been paid.
A closely held corporation is a corporation in which more than half of the shares are held by fewer than 5 individuals. Closely held corporations are private companies, and are not publicly held. In a closely held corporation, if one of the shareholders wants to sell some or all of his/her shares, the sale must take place with one of the other existing shareholders, since no sale of shares can take place.
A closely held corporation is a private corporation, but a private corporation may or may not be closely held. In a closely held corporation, the management of the business may overlap with the primary shareholders.
A company issuing stocks, which are traded on the open market, either on a stock exchange or on the over-the-counter market. Individual and institutional shareholders constitute the owners of a public company, in proportion to the amount of stock they own as a percentage of all outstanding stock. Thus, shareholders have final say in all decisions taken by a public company and its managers, especially through its annual shareholders' meeting. Public companies have greater access to financing than other companies, as they have the ability to issue more stock. However, they are subject to greater regulation: for example, they must file 10-K reports with the SEC on their earnings and they are more likely to be subject to corporate taxes. A public company is also called a publicly-traded company.
Hope these definitions will help you pick up the right choices