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PDF70LearningObjectives1.NatureofaCorporation2.Stockholders’Equity3.SourcesofPaid-inCapital4.IssuingStock5.TreasuryStockTransactions6.StockSplits7.AccountingforDividends8.FinancialAnalysisandInterpretationCharacteristicsofCorporationsAsaseparatelegalentity,acorporationmayownanddisposeofpropertyinitsownname.Thecorporationownershipisdividedintounitscalledsharesofstock.Theownersofthesharesarecalledshareholdersorstockholders.Stockholdersofacorporationhavealimitedliability.ClassesofStockCommonStock–thebasicownershipofstockwithrightstovoteinelectionofdirectors,shareindistributionofearnings,andpurchaseadditionalshares.PreferredStock–Aclassofstockwithpreferentialrightsovercommonstockinpaymentofdividendsandcompanyliquidation.，大小：222 KB