第十四章 长期融资简介
14.1 Common Stock
Par and No-Par StockAuthorized versus Issued Common StockCapital SurplusRetained EarningsMarket Value, Book Value, and Replacement ValueShareholders’ RightsDividendsClasses of Stock
Par and No-Par Stock
The stated value on a stock certificate is called the par value.Par value is an accounting value, not a market value.The total par value (the number of shares multiplied by the par value of each share) is sometimes called the dedicated capital of the corporation.Some ...