財團法人中華民國會計研究發展基金會-重要會計用語中英對照
2024-07-06 17:30財團法人中華民國會計研究發展基金會-重要會計用語中英對照. 首頁 > TIFRS > 重要會計用語中英對照. 日期. 標題. 112/12/27. 「重要會計用語中英對照」 (2023年版) 111/12/30. 「重要會計用語中英對照」 (2022年版) 110/12/30.
(重要會計用語中英對照 2 Item Term in English Term in Chinese 29 acquired entity (被 )收購之個體 30 收購acquired goodwill (之)商譽 31 企業合併所取得acquired in a business combination 32 Acquiree 被收購者 33 Acquirer 收購者/取得者 34 Acquisition 收購/ 取得 35 收購日acquisition date /取得日 36 活絡市場Active market
普通股(Common Stock; Ordinary Shares; Ordinary Stock)普通股是指在公司的经营管理和盈利及财产的分配上享有普通权利的股份，代表满足所有债权偿付要求及优先股东的收益权与求偿权要求后对企业盈利和剩余财产的索取权，它构成公司资本的基础，是股票的一种基本形式，也是发行量最大，最为重要的股票。
1 重要會計用語中英對照 配合2015年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計
Common Stock - Definition, Examples, Classifications of Shares
Common stock is a type of security that represents ownership of equity in a company. There are other terms - such as common share, ordinary share, or voting share - that are equivalent to common stock. Holders of common stock own the rights to claim a share in the company's profits and exercise control over it by participating in the ...
Understanding Preferred Stock vs. Common Stock - Investopedia
The main difference between preferred and common stock is that preferred stock gives no voting rights to shareholders while common stock does. Preferred shareholders have priority over a company's ...
普通股（英語： Common stock, Voting share, Ordinary share, Equity shares ）是公司擁有權的形式，並是有價證券。 普通權的擁有者，稱為股東，有權利分享公司的利潤，以及對公司政策，董事會成員的任命和解職進行投票。 一個普通股股東不擁有公司特定資產的所有權，公司資產屬於所有股東。
Common Stock: What It Is, Different Types, vs. Preferred Stock
Common stock is a security that represents ownership in a corporation. Holders of common stock exercise control by electing a board of directors and voting on corporate policy. Common stockholders ...
普通股（英语： Common stock, Voting share, Ordinary share, Equity shares ）是公司拥有权的形式，并是有价证券。 普通权的拥有者，称为股东，有权利分享公司的利润，以及对公司政策，董事会成员的任命和解职进行投票。 一个普通股股东不拥有公司特定资产的所有权，公司资产属于所有股东。
What Is Common Stock? Definition and How to Invest
Common stock definition. Common stock is a share of ownership in a company. It typically gives its owner the right to vote on the company's leadership — the board of directors. Depending on ...
stock dividends to be distributed 3115 : 資本: capital 32 : 資本公積: additional paid-in capital 321 : 股票溢價: paid-in capital in excess of par 3211 : 普通股股票溢價: paid-in capital in excess of par-common stock 3212 : 特別股股票溢價: paid-in capital in excess of par-preferred stock 323 : 資產重估增值準備
Accounting for Common Stock | Issue - Retire - Accountinguide
The share is able to sell at $ 100 per share. Please prepare the journal entry for the stock issue. Cash receive from issuing common stock = 100,000 share * $ 100 per share = $ 10,000,000. Common Stock = 100,000 share * $ 1 per share = $ 100,000. Additional Paid-in-Capital = 100,000 shares * ($ 100 - $ 1) = $ 9,900,000.
and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of accounts receivable. 1141 應收帳款accounts receivable 1142 應收分期帳款 installment accounts receivable 1147 應收帳款－關係人 accounts receivable - related parties 1149 備抵呆帳－應收帳款 allowance for
Journal Entry for Issuance of Common Stock - Accounting Hub
The excess of $2 ($12 minus $10) is called a premium or capital contribution in excess of par value. To illustrate how the journal entry is, let's assume that the total common stock issue is the same as above (50,000 shares). Below is the journal entry for issuance of common stock at a premium: Account. Dr.
JPMorgan Chase Plans Dividend Increase and Has Authorized a New Common ...
The Firm's quarterly common stock dividends are subject to approval by the Board of Directors at the customary times that those dividends are declared. The Firm's Board of Directors has authorized a new common share repurchase program of $30 billion, effective July 1, 2024. The authorization to repurchase common shares will be used at ...
16.2 The Issuance of Common Stock - Financial Accounting
Kellogg uses the title "capital in excess of par value" but a number of other terms are frequently encountered such as "additional paid-in capital.". Kellogg records the issuance of a share of $0.25 par value common stock for $46 in cash as follows 3. Figure 16.2 Issuance of a Share of Common Stock for Cash.
Capital Stock: Definition, Example, Preferred vs. Common Stock
Capital stock is the common and preferred stock a company is authorized to issue according to the corporate charter . Accountants define capital stock as one component of the equity section in a ...
1 重要會計用語中英對照 配合2014年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計
AT&T Declares Dividends on Common and Preferred Shares
Dividends on the common stock and Series A and Series C preferred stock are payable on August 1, 2024, to stockholders of record of the respective shares at the close of business on July 10, 2024. About AT&T. We help more than 100 million U.S. families, friends and neighbors, plus nearly 2.5 million businesses, connect to greater possibility ...
Talen Energy Corporation Announces Additional Repurchase of Common Stock
HOUSTON, July 2, 2024 /PRNewswire/ -- Talen Energy Corporation ("Talen" or the "Company") (OTCQX: TLNE) announced today that the Company has executed an agreement to complete the repurchase of approximately 2.4 million shares of its outstanding common stock from affiliates of Rubric Capital Management LP at a purchase price of $116.00 per share, for an aggregate purchase price of approximately ...
Amwell - Amwell Announces Reverse Stock Split
The shares of the Company's Class A common stock are expected to begin trading on the New York Stock Exchange ("NYSE") on a split-adjusted basis at the market open on July 11, 2024. No change will be made to the trading symbol for the Company's shares of Class A common stock, "AMWL", in connection with the Reverse Split.
Bank of America Comments on Stress Test Results; Plans to Increase ...
The common stock dividend is subject to approval from the Company's Board of Directors. Forward-Looking Statements. Certain statements contained in this news release may constitute "forward-looking" statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements represent the current ...
Publix stock dividend unchanged at $10.75 with payout set for Aug. 1
Lakeland-based Publix Super Markets, Inc. said on Wednesday its third-quarter dividend will stay the same compared to last quarter at 10.75 cents per share on its common stock, a Publix news ...
Will Apple Stock Split In 2024? - Forbes
AAPL stock got another boost in June when the company introduced its AI feature set called Apple Intelligence. The stock price rose as high as $220 before leveling back to the mid-$210s.
Boeing Company - Boeing to Acquire Spirit AeroSystems
Each share of Spirit common stock will be exchanged for a number of shares of Boeing common stock equal to an exchange ratio between 0.18 and 0.25, calculated as $37.25 divided by the volume weighted average share price of Boeing shares over the 15-trading-day period ending on the second trading day prior to the closing (subject to a floor of ...
Global Net Lease, Inc. Announces Common Stock Dividend for - GlobeNewswire
NEW YORK, July 01, 2024 (GLOBE NEWSWIRE) -- Global Net Lease, Inc. ("GNL" or the "Company") (NYSE: GNL / GNL PRA / GNL PRB / GNL PRD / GNL PRE) announced today that it declared a dividend ...
StockCurves : 財務報表常見的中英名詞對照 - Blogger
財務報表常見的中英名詞對照. 資產負債表. Balance Sheet. 現金及約當現金. Cash,Cash Equivalent. 短期投資. Marketable Security. 應收帳款及票據. A/R & N/R.
PDF 重 「重重重要會計用語中英對照」要會計用語中英對照」
290 Cost of an asset acquired in exchange or part exchange for dissimilar asset. 291 Cost of an asset acquired in exchange or. 取得成本/ 收購成本 以交換或部分交換非類似資產取得之資產之成本 以交換或部分交換類似資產取得之資產. part exchange for similar asset. 292 Cost of an investment. 293 Cost of ...
capital stock 企業管理費【舊】 公司債券償還: redemption of bonds 壞賬: bad debts 固定資產重估價: revaluations of fixed assets 銀行存款: cash in bank 固定資產: fixed assets 利潤總額: 利潤分配: profit distribution 應計費用: accrued expense 商標權: trademarks and tradenames 全部履行法: 凈利潤 ...
One or More Unknown Purchasers of Call Options for the Common Stock of ...
The transaction was announced before the opening of the market on Monday March 15, 2004. When InVision opened for trading on March 15, the price of InVision's common stock increased by nearly 20% from the Friday closing price, opening at approximately $49.30 per share, an increase of over $8 per share from its closing price on Friday, March 12.