Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
5 Cards in this Set
- Front
- Back
A formal declaration of an intention to restrict dividends
|
Appropriation of retained earnings
|
|
The total equity applicable to a class of stock divided by the number of shares outstanding
|
Book Value
|
|
Equity account used to record par, or stated, value of shares to be issued as the result of the declaration of a stock dividend
|
Common stock Dividend distributable account
|
|
The date on which the board of directors declares a dividend
|
Declaration date
|
|
The amount of taxes that will be payable in the future as a result of the difference between taxable income and income for financial statement purposes in the current year and in past years
|
Deferred income taxes
|