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Accounting 3--Chapter 13 Terms and Definitions

AB
AmortizationRecognizing a portion of an expense in each of several years.
Earnings Per ShareThe amount of net income belonging to a single share of stock.
Equity Per Share.The amount of total stockholders' equity beloning to a single share of stock.
Market ValueThe price at which a share of stock may be sold on the stock market.
Price-Earnings RatioThe price at which a share of stock may sold on the stock market.
Rate Earned on Average Stockholders' EquityThe relationship between net income and average stockholders' equity.
Rate earned on average total assets.The relationship between net inocme and average total assets.


Business Teacher
Shawnee High School
Medford, NJ

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