会计学清华大学已有投资学生大软件站

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1、Chapter11Stockholders?Equity:Paid-inCapitalCorporationsExistenceisseparatefromowners.Anentitycreatedbylaw.Hasrightsandprivileges.Privately,orClosely,HeldPubliclyHeldOwnershipcanbeWhyBusinessesIncorporateStockholdershavenopersonalliability.Privately,orClosel

2、yHeldPubliclyHeldTransferabilityofownership.Professionalmanagement.Continuityofexistence.Disclosefinancialinformation.FinancialstatementspreparedinaccordancewithGAAP.CPAsmustauditthefinancialstatements.Mustcomplywithfederalsecuritieslaws.Mustsubmitfinancial

3、informationforSECreview.PubliclyOwnedCorporationsfaceDifferentRulesRightsofStockholdersStockholdersRightsVoting(inpersonorbyproxy).Proportionatedistributionofdividends.Proportionatedistributionofassetsinaliquidation.RightsofStockholdersUltimatecontrolStockh

4、oldersusuallymeetonceayear.RightsofStockholdersStockholderledgersareoftenmaintainedbyastocktransferagentorstockregistrar.Eachunitofownershipiscalledashareofstock.Astockcertificateservesasproofthatastockholderhaspurchasedshares.RightsofStockholdersWhenthesto

5、ckissold,thestockholdersignsatransferendorsementonthebackofthestockcertificate.RightsofStockholdersFunctionsoftheBoardofDirectorsOverallresponsibilityformanagingthecompany.SelectedbyavoteofthestockholdersFunctionsoftheCorporateOfficersChiefAccountantContrac

6、tualandlegalrepresentationCustodianoffundsAuthorizationandIssuanceofCapitalStockThemaximumnumberofsharesofcapitalstockthatcanbesoldtothepublic.AuthorizedSharesAuthorizedSharesIssuedsharesareauthorizedsharesofstockthathavebeensold.Unissuedsharesareauthorized

7、sharesofstockthatneverhavebeensold.Usuallysharesaresoldthroughanunderwriter.AuthorizationandIssuanceofCapitalStockUnissuedSharesTreasurySharesOutstandingSharesTreasurysharesareissuedsharesthathavebeenreacquiredbythecorporation.IssuedSharesOutstandingsharesa

8、reissuedsharesthatareownedbystockholders.AuthorizedSharesAuthorizationandIssuanceofCapitalStockPaid-InCapitalofaCorporationParvalueisanarbitraryamountassignedtoeachshareofstockwhenitisauthorized.Market