| A | B |
|---|
| Common Stock | Stock that does not give stockholders any special preference. |
| Preferred Stock | Stock that give stockholders preference in earnings and other rights. |
| Stock Certificate | Usually states the issue date, certificate number, number of shares, and name of the stockholder. |
| Par Value | A value assigned to a share of stock and printed on teh stock certificate. |
| Par-Value Stock | A share of stock that has an authorized value printed ont eh stock certificate. |
| No-Par-Value Stock | A share of stock that has no authorized value printed on the stock certificate. |
| Stated-Value Stock | No-par-value stock that is assigned a value by a corporation. |
| Organization Costs | Fees and other expenses of organizing a corporation. |
| Subscribing for Capital Stock | Enttering into an agreement with a corporation to buy capital stock and pay at a later date. |
| Intagible Assets | Assets of a nonphysical nature that ahve value for a business. |
| Declaring a Dividend | Action by a board of directors to distribute corporate earnigns to stockholders. |
| Date of Declaration | The date on which a board of direcotrs votes to distribute a dividend. |
| Date of Record | The date that determines which stockholders are to receive dividends. |
| Date of Payment | The date on whcih dividends are actually to be paid to stockholders. |
