mba會(huì)計(jì)教材chap11~1(文件)
【正文】 i d e n tB o a r d o f D i r e c t o r sS t o c k h o l d e r s?The McGrawHill Companies, Inc., 1999 Slide 117 Irwin/McGrawHill Rights of Stockholders Stockholder ledgers are often maintained by a stock transfer agent or stock registrar. C o r p o r a t e O r g a n i z a t i o n C h a r tS e c r e t a r y T r e a s u r e r C o n t r o l l e r O t h e r V i c eP r e s i d e n t sP r e s i d e n tB o a r d o f D i r e c t o r sS t o c k h o l d e r s?The McGrawHill Companies, Inc., 1999 Slide 118 Irwin/McGrawHill Each unit of ownership is called a share of stock. A stock certificate serves as proof that a stockholder has purchased shares. Rights of Stockholders ?The McGrawHill Companies, Inc., 1999 Slide 119 Irwin/McGrawHill When the stock is sold, the stockholder signs a transfer endorsement on the back of the stock certificate. Rights of Stockholders ?The McGrawHill Companies, Inc., 1999 Slide 1110 Irwin/McGrawHill Functions of the Board of Directors Overall responsibility for managing the pany. Selected by a vote of the stockholders C o r p o r a t e O r g a n i z a t i o n C h a r tS e c r e t a r y T r e a s u r e r C o n t r o l l e r O t h e r V i c eP r e s i d e n t sP r e s i d e n tB o a r d o f D i r e c t o r sS t o c k h o l d e r s?The McGrawHill Companies, Inc., 1999 Slide 1111 Irwin/McGrawHill C o r p o r a t e O r g a n i z a t i o n C h a r tS e c r e t a r y T r e a s u r e r C o n t r o l l e r O t h e r V i c eP r e s i d e n t sP r e s i d e n tB o a r d o f D i r e c t o r sS t o c k h o l d e r sFunctions of the Corporate Officers Chief Accountant Contractual and legal representation Custodian of funds ?The McGrawHill Companies, Inc., 1999 Slide 1112 Irwin/McGrawHill Authorization and Issuance of Capital Stock The maximum number of shares of capital stock that can be sold to the public. Authorized Shares ?The McGrawHill Companies, Inc., 1999 Slide 1113 Irwin/McGrawHill Authorized Shares Issued shares are authorized shares of stock that have been sold. Unissued shares are authorized shares of stock that never have been sold. Usually shares are sold through an underwriter. Authorization and Issuance of Capital Stock ?The McGrawHill Companies, Inc., 1999 Slide 1114 Irwin/McGrawHill Unissued Shares Treasury Shares Outstanding Shares Treasury shares are issued shares that have been reacquired by the corporation. Issued Shares Outstanding shares are issued shares that are owned by stockholders. Authorized Shares Authorization and Issuance of Capital Stock ?The McGrawHill Companies, Inc., 1999 Slide 1115 Irwin/McGrawHill PaidIn Capital of a Corporation P a i d i n C a p i t a lC o n t r i b u t i o n s b yi n v e s t o r s i n e x c h a n g ef o r c a p i t a l s t o c k .R e t a i n e d E a r n i n g sR e t e n t i o n o f p r o f i t se a r n e d b y t h ec o r p o r a t i o n .S t o c k h o l d e r s 39。 5 0 ,0 0 0 s h a r e s a u th o r i z e d 。 1 , 0 0 0 s ha r e s a ut hor i z e d, i s s ue d a nd out s t a ndi ng 1
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