Accounting Terminology
Listed Below Are Nine Technical Accounting Terms Introduced

Accounting terminology
Listed below are nine technical accounting terms introduced in this chapter:
Each of the following statements may (or may not) describe one of these technical terms. In the space provided beside each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms.
____ (a) The type of stock whose owners have little say in management of the corporation and whose annual dividend is limited to a preset amount.
____ (b) Distribution of cash or other company assets to the owners of a corporation.
____ (c) An investment banking firm that guarantees an issuing corporation a specific price for a stock issue and then makes a profit by selling the shares to the investing public at a higher price.
____ (d) Shares of a corporation's stock that have been issued and then reacquired, but not cancelled.
____ (e) An element of stockholders' equity arising from the profitable operations of a business.
____ (f) The type of stock most likely to increase dramatically in value if the issuing corporation is extremely successful.
____ (g) Amounts invested in a corporation by its stockholders.
$$\begin{array} { | l | l | l | } \hline \text { Corporation } & \text { Par value } & \text { Dividend } \\\hline \text { Preferred stock } & \text { Treasury stock } & \text { Paid-in capital } \\\hline \text { Common stock } & \text { Underwriter } & \text { Retained earnings } \\\hline\end{array}$$