equity stock
Stock of any class having unlimited dividend rights, regardless of whether the stock is preferred. [Cases: Corporations 155(3).]
Search Results for: equity stock
stockholders’ equity
stockholders’ equity 股东权益；股东股本；股东产权 指一个公司资产负债表所记载的股票面值、超过股票面值的实缴资本及留存收益等的总计。亦称「owners’ equity」、「shareholders’ equity」。
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penny stock
An equity security that is not traded in established markets, represents no tangible assets, or has average revenues less than required for trading on an exchange. • Typically, a penny stock is highly speculative and can be purchased for less than $5 a share.
owners’ equity
The aggregate of the owners’ financial interests in the assets of a business entity; the capital contributed by the owners plus any retained earnings. • Owners’ equity is calculated as the difference in value between a business entity’s assets and its liabilities. — Also termed (in a corporation) shareholders’ equity; stockholders’ equity. [Cases: Corporations 182.1(2).
owners’ equity
owners’ equity. The aggregate of the owners’ financial interests in the assets of a business entity; the capital contributed by the owners plus any retained earnings. • Owners’ equity is calculated as the difference in value between a business entity’s assets and its liabilities. — Also termed (in a corporation) shareholders’ equity; stockholders’ equity. [Cases:
stock
stock n. (1)存量；存货 商人保存的待售或待运的商品与货物。 (2)资本；股本 广义上指一个人投入经营的全部财产。在公司法上指通过股东出资或认缴股份所形成的资本，代表股东对公司的所有者权益，即equity。 (3)股份；股票
equity security
equity security (1)股票；股份 指代表公司型企业所有人(股东)对于企业之所有者权益的证券，不同于公司债券〔bond〕。 (2)股权证券；权益证券；认股权证 指类似于证券的任何权证，或者任何可以转换成股份(票)或认购、购买任何股份(票)或类似证券之权益的权证或证券 。(→security; stock)
common stock ratio
common-stock ratio. The relationship of outstanding common stock to the corporation’s total capitalization. • The common-stock ratio measures the relative claims of stockholders to earnings (earnings per share and payout ratio), cash flow (cash flow per share), and equity (book value per share). Cf. PAYOUT RATIO.
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equity capital
Funds provided by a company’s owners in exchange for evidence of ownership, such as stock. [Cases: Corporations 60. C.J.S. Corporations §§ 122–125.]