match the term to its corresponding correct definition
Chapter 10 Definitions 1. Stockholders' Equity (Equity) 2. Stockholders/Shareholders 3. Corporate Charter 4. Articles of incorporations a. A transfer of stock shares from the corporation to its Stockholders - additional shares of the corporation's own stock b. The date on which a corporation announces its intention to pay a dividend c. The sum of the common stock, preferred stock and additional Pald-in capital d. An adjustment to retained earnings for a misstatement of net income in prior years. e. Number of shares of stock actually in the hands of stockholders. t. Sometimes used instead of Articles of Incorporation A document that authorizes the creation of the corporation h. Preferred stock dividends remaining unpaid for 1 or more years are dividends in arrears. 5. Authorized Shares 6. Issued Shares 7. Outstanding shares 8. Common Stock 9. Dividends 10. Preferred stock 11. Par Value 12. Additional Paid-in Capital 13. Capital Stock 14. Stated Capital (Legal capital) 1. Owners of shares in a corporation 1. Owner's claims against the assets of a corporation after afl liabilities have been deducted k. Measures the Net Income earned by each share of common stock 1. Dividends pald after Retained Earnings has been reduced to zero m. Current dividends must be paid to preferred stockholders before any dividends are paid to common stockholders n. The stock value when option holders may buy the stock o. The date on which a dividend will be paid P. The amount of capital that can not be returned to the corporation's owners unless the corporation is liquidated 4 Shows the growth in equity from operating activities r. An arbitrary monetary amount printed on each share of stock that establishes a minimum price for the stock 5. Number of shares actually sold to shareholders t. Rights granted to employees to buy stock as part of their compensation plan 15. No-par stock 16. Stock Warrant 17. Stock Options 18. Exercise or Strike price 19. Treasury Stock 20. Declaration date 21. Date of Record 22. Payment date u. Total of comprehensive income for all periods V. The maximum number of shares the business may issue in each class of stock 23. Liquidating Dividends 24. Stock Dividends W. Payments to a company's stockholders from earnings X Stock that has voting rights, shares in the profits and dividends of the company and keeps its ownership percentate if new stock is issued y. Requires the eventual payment of all preferred dividends - both dividends in arrears and current 25. Current Dividend Preference 26. Cumulative Dividend Preference 27. Dividends in arrears 28. Participating Dividend Preference 29. Prior Period Adjustment t. The date on which a stockholder must own stock to be paid a dividend aa. The amount received by the corporation in excess of the par value of the stock ab. When a corporation purchases its own previously issued stock ac. The right granted by a corporation to purchase a specified number of shares of its common stock at a stated price and within a stated period, ad. Stock without any stated par value ae Stock that penerally pays a regular dividend al. Provides that stockholders of participating preferred shares receive, in addition to the stated dividend, a share of amounts available for distribution as dividends to other classes of stock 30. Accumulated Other Comprehensive Income 31. Return on Common Equity 32. Earnings per share
