MATCHING

Instructions: Match each of the statements below with its proper term. Some

terms may not be used.

A$.$ cash dividend

B$.$ common stock

C$.$ discount

D$.$ dividend yield

E$.$ earnings per share

J$.$ retained earnings statement

F$.$ outstanding stock

K$.$ stated value

G$.$ par

L$.$ 'statement of stockholders'

H$.$ preferred stock

equity

l$.$ premium

M$.$ stock

N$.$ stock dividend

O$.$ stock split

P$.$ stockholders

Q$.$ treasury stock

Shares of ownership of a corporation.

The owners of a corporation.

The stock in the hands of stockholders.

A value, similar to par value, approved by the board of directors of a

corporation for no$-$par stock.

The stock outstanding when a corporation has issued only one class

of stock.

The monetary amount printed on a stock certificate.

A class of stock with preferential rights over common stock.

The excess of the issue price of a stock over its par value.

The excess of the par value of a stock over its issue price.

A cash distribution of earnings by a corporation to its shareholders.

A distribution of shares of stock to its stockholders.

Stock that a corporation has once issued and then reacquires.

A statement summarizing significant changes in stockholders' equity

that have occurred during a period.

A reduction in the par or stated value of a common stock and the

issuance of a proportionate number of additional shares.

A ratio that is often used by investors and creditors in evaluating a

company's profitability.