| A | B |
|---|
| amortization | recognizing a portion of an expense in each of several years |
| market value | the price at which a share of stock may be sold on the stock market |
| earnings per share | the amount of net income belonging to a single share of stock |
| equity per share | the amount of total stockholders' equity belonging to a single share of stock |
| intangible assets | assets of a nonphysical nature that have value for a business |
| par value stock | a share of stock that has an authorized value printed on the stock certifcate |
| organization costs | fees and other expenses of organizing a corpration |
| par value | a value assigned to a share of stock and printed on the stock certificate |
| charter | the approved articles of incorporation |
| subscribing for capital stock | entering into an agreement with a corporation to buy capital stock and pay at a later date |
| common stock | stock that does not give stockholders any special privileges |
| preferred stock | stock that gives stockholders preference in earnings and other rights |
| no par value stock | a share of stock that has no authorized value printed on the stock certificate |
| stock certficate | written evidence ofthe number of shares each stockholder owns in a corporation |
| date of declaration | the date on which a board of directors votes to distribute a dividend |
| date of record | the date that determines which stockholders are to receive dividends |
| date of payment | the date on which dividends are actually to be paid to stockholders |
| declaring a dividend | action by a board of directors to distribute corporate earnings to stockholders |
| bond sinking fund | an amount set aside to pay a bond issue when due |
| bond | printed, long-term promise to pay a specified amount on a specified date, and to pay interest at stated intervals |
| term bonds | bonds that all mature on the same date |
| serial bonds | portions of a bond issue that mature on different dates |
| bond issue | all the bonds representing the total amount of a loan |
| trustee | person or institution who is given legal authorization to administer property for the benefit of property owners |
| discount on capital stock | an amount less than par or stated value at which capital stock is sold |
| retiring a bond issue | paying the amounts owed to bondholders for a bond issue |
