Solved

Match Each of the Appropriate Definition with the Correct Item

Question 224

Matching

Match each of the appropriate definition with the correct item.

Premises:
Date when the board of directors of a corporation authorizes the payment of dividends to the shareholders of the corporation
Treasury stock is this type of an account because its balance is deducted to arrive at total shareholders’ equity
Owners of a corporation
Owners’ contributions to a firm
Corporate distribution of earnings to the shareholders of the corporation
A company’s net income stated on a per share basis
A distribution of earnings in the form of cash to the shareholders of a corporation
Date used to determine which shareholders should receive dividends; anyone owning stock on this date is entitled to receive dividends
Type of corporate stock which has preference rights over common stock
Responses:
contra-equity account
shareholders
dividends
declaration date
date of record
earnings per share
preferred stock
cash dividends
paid-in capital

Correct Answer:

Date when the board of directors of a corporation authorizes the payment of dividends to the shareholders of the corporation
Treasury stock is this type of an account because its balance is deducted to arrive at total shareholders’ equity
Owners of a corporation
Owners’ contributions to a firm
Corporate distribution of earnings to the shareholders of the corporation
A company’s net income stated on a per share basis
A distribution of earnings in the form of cash to the shareholders of a corporation
Date used to determine which shareholders should receive dividends; anyone owning stock on this date is entitled to receive dividends
Type of corporate stock which has preference rights over common stock
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