Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
20 Cards in this Set
- Front
- Back
Equity |
The money supplied by a company's owners plus any retained earnings (net income retained by the company). |
|
Paid-in-Capital |
Money contributed to a company by investors through the purchase of stock. |
|
Dividend |
A sum of money paid by a company to its shareholders |
|
Stock |
A security (financial instrument) that signifies partial ownership of a company. Also known as a share. |
|
Common Stock |
Owners of common stock have the right to vote for a corporation's board of directors. Dividends are not guaranteed. |
|
Preferred Stock |
Owners of preferred stock lack voting rights but are usually paid regular dividends. These must be paid before dividends are distributed to common shareholders. |
|
Convertibles |
Preferred shares that can be converted into common shares. |
|
Treasury Stocks |
Shares that a company has bought back from its shareholders. |
|
Declaration Date |
The day a company approves a dividend disbursement but not the actual distribution date. |
|
Dividends Payable |
Dividends that a company's board of directors has declared but not yet paid to its shareholders. |
|
Appreciate |
When a stock increases in value. |
|
Bull Market |
Occurs when the stock market rises consistently. |
|
Depreciate |
When a stock decreases in value |
|
Bear Market |
Occurs when the stock market fall consistently. |
|
Exchange or Stock Market |
Where public stocks can be purchased. |
|
Primary Market |
Where a company can sell its stock to individuals. |
|
Secondary Market |
Where stocks are traded after being purchased from the issuing company. "Stock Market" usually refers to the secondary market. |
|
Par Value |
The printed price of a share, often only 1 cent. Par value is not required in some jurisdictions. |
|
Additional Paid-In-Capital |
Any payment received from investors for stock that exceeds the par value of the stock. |
|
Contra-Equity Account |
An account with a debt balance that reduces a company's total equity. |