会计学原理英文课件.ppt

《会计学原理英文课件.ppt》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、Chapter11ReportingandInterpretingOwners’EquityLearningObjectivesExplaintheroleofstockinthecapitalstructureofacorporation.LO1Becauseacorporationisaseparatelegalentity,itcan...Ownassets.Sueandbesued.Incurliabilities.Enterintocontracts.UnderstandingTheBusinessOwnershipofaCorpor

2、ationVoting(inpersonorbyproxy).Proportionatedistributionsofprofits.Proportionatedistributionsofassetsinaliquidation.RightsStockholders’ElectedbyshareholdersAppointedbydirectorsOwnershipofaCorporationThemaximumnumberofsharesofcapitalstockthatcanbesoldtothepublic.Authorized

3、SharesAuthorized(授权),Issued(发行),andOutstanding(流通在外)CapitalStockAuthorizedSharesIssuedsharesareauthorizedsharesofstockthathavebeensold.Unissuedsharesareauthorizedsharesofstockthatneverhavebeensold.Authorized(授权),Issued(发行),andOutstanding(流通在外)CapitalStockAuthorizedSharesUnissu

4、edSharesOutstandingSharesIssuedSharesTreasurysharesareissuedsharesthathavebeenreacquiredbythecorporation.Outstandingsharesareissuedsharesthatareownedbystockholders.Authorized(授权),Issued(发行),andOutstanding(流通在外)CapitalStockTreasuryShares(库藏股本)NetIncomeAverageNumberofSharesOutst

5、andingEPS=Earningspershareisprobablythesinglemostwidelywatchedfinancialratio.Itmeasuresthecompany’sabilitytoproduceincomeforeachshareofoutstanding.Earningspershare(EPS，每股收益)$170,000,00075,260,000SharesEPS==$2.26pershareEarningspershare(EPS)Outback’sincomefor2011is$170,000,000a

6、ndtheaveragenumberofsharesoutstandingis75,260,000.LearningObjectivesTypesofcapitalstock.LO2TypesofCapitalStockCommonStock(普通股)PreferredStock(优先股)BasicvotingstockRanksafterpreferredstockDividendsetbyboardofdirectorsCommonStock(普通股)PreferenceovercommonstockUsuallyhasnovotingrig

7、htsUsuallyhasafixeddividendratePreferredStock(优先股)LearningObjectivesAnalyzetransactionsaffectingcommonstock.LO3Legalcapitalistheamountofcapital,requiredbythestate,thatmustremaininvestedinthebusiness.ParValueNominalvalueLegalcapitalParValue(面值)andNo-parValueStockParValueMarketV

8、alueIgetit!ParValueandNo-parValueStockAccountingforCapitalSt