文档介绍：13 Contributed Capital
Accounting School · Zhongnan University of Economics & Law
ntermediate Accounting
I
中级会计学
1. Introduction
1) Private Corporations (stock and nonstock; open and closed)
2) Public corporations
3) Domestic corporations
4) Foreign corporations
universities, hospitals, churches
Available for purchase by the public
Intermediate Accounting 13 Contributed Capital
Types of Corporations
Continued on next slide
Changes in Equity Affecting Assets or Liabilities
Transfers Between Entity and Owners
Comprehensive e
Net e
prehensive e
Revenues and Expenses
Gains and Losses Included e
Investments by Owners
Distributions to Owners
Intermediate Accounting 13 Contributed Capital
Continued from previous slide
Changes in Equity Not Affecting Assets or Liabilities
Stock Dividends and Splits
Conversions of Preferred Stock mon Stock
Intermediate Accounting 13 Contributed Capital
2. Corporate Capital Structure
The right to share in the profits when a dividend is declared.
The right to elect directors and to establish corporate policies.
The right (called a preemptive right) to maintain a proportionate interest.
The right to share in the distribution of the assets of the corporation if it is liquidated.
Intermediate Accounting 13 Contributed Capital
Stockholders’ Rights
Basic Terminology
Authorized capital stock—The number of shares of capital stock that a corporation may issue as stated in its charter.
Issued capital stock—The number of shares of capital stock that a corporation has issued to its stockholders as of a specific date.
Outstanding capital stock—The number of shares of capital stock that a corporation has issued to its stockholders and that are still being held by them on a specific date.
Treasury stock—The number of shares of capital stock that a corporation has issued to its stockholders and has reacquired but not retired.
Subscribed capital stock—The number of shares of capital stock that a corporation will issue upon