对外经贸会计课件专业英语演示文稿
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or stock registrar.
Stockholders Board of Directors
President
Stockholders usually meet once a year.
Secretary Treasurer Controller Other Vice Presidents
Rights of Stockholders
对外经贸会计课件专业英语演示文稿
优选对外经贸会计课件专业英语
Advantages of Incorporation
Limited personal liability for stockholders.
Transferability of ownership.
Professional management.
Stockholders’ Equity of a Corporation
Stockholders' equity is increased in two ways.
Contributions by investors in exchange
for capital stock.
Retention of profits earned by the corporation.
signs a transfer endorsement on the back of the
stock certificate.
Functions of the Board of Directors
Corporate Organization Chart
Selected by a vote of the stockholders
Continuity of existence.
Disadvantages of Incorporation
Heavy taxation.
Greater regulation.
Cost of formation.
Separation of ownership and
management.
Publicly Owned Corporations Face Different Rules
Corporate Organization Chart
Contractual and legal representation
Stockholders
Custodian of
funds
Board of Directors
Chief Accountant
President
Secretary Treasurer Controller Other Vice Presidents
Stockholders Board of Directors
President
Overall responsibility
for managing the company.
Secretary Treasurer Controller Other Vice Presidents
Functions of the Corporate Officers
amortized over 5 years for tax purposes.
Rights of Stockholders
Stockholders
¶ Voting (in
person or by
Rights
· Propproorxtyi)o.nate distribution of
ຫໍສະໝຸດ Baidu
dividends.
The application for corporate status is called the Articles of Incorporation.
The costs associated with incorporation are usually expensed immediately, but
¸ Proportionate distribution of
assets in a liquidation.
Rights of Stockholders
Corporate Organization Chart
Ultimate control
Stockholders
Stockholders usually meet once a year.
Board of Directors
President
Secretary Treasurer Controller Other Vice Presidents
Rights of Stockholders
Corporate Organization Chart
Stockholder ledUgletrismaatree often cmoanitnrtoalined by a stock transfer agent
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
When the stock is sold, the stockholder
Paid-in Capital
Retained Earnings
Authorization and Issuance of Capital Stock
By LAW, publicly owned corporations must:
Prepare financial statements in accordance with GAAP.
Have their financial statement audited by an independent CPA.
Comply with federal securities laws.
Submit financial information for SEC review.
Formation of a Corporation
Each corporation is formed according to the laws of the state where it is located.
Stockholders Board of Directors
President
Stockholders usually meet once a year.
Secretary Treasurer Controller Other Vice Presidents
Rights of Stockholders
对外经贸会计课件专业英语演示文稿
优选对外经贸会计课件专业英语
Advantages of Incorporation
Limited personal liability for stockholders.
Transferability of ownership.
Professional management.
Stockholders’ Equity of a Corporation
Stockholders' equity is increased in two ways.
Contributions by investors in exchange
for capital stock.
Retention of profits earned by the corporation.
signs a transfer endorsement on the back of the
stock certificate.
Functions of the Board of Directors
Corporate Organization Chart
Selected by a vote of the stockholders
Continuity of existence.
Disadvantages of Incorporation
Heavy taxation.
Greater regulation.
Cost of formation.
Separation of ownership and
management.
Publicly Owned Corporations Face Different Rules
Corporate Organization Chart
Contractual and legal representation
Stockholders
Custodian of
funds
Board of Directors
Chief Accountant
President
Secretary Treasurer Controller Other Vice Presidents
Stockholders Board of Directors
President
Overall responsibility
for managing the company.
Secretary Treasurer Controller Other Vice Presidents
Functions of the Corporate Officers
amortized over 5 years for tax purposes.
Rights of Stockholders
Stockholders
¶ Voting (in
person or by
Rights
· Propproorxtyi)o.nate distribution of
ຫໍສະໝຸດ Baidu
dividends.
The application for corporate status is called the Articles of Incorporation.
The costs associated with incorporation are usually expensed immediately, but
¸ Proportionate distribution of
assets in a liquidation.
Rights of Stockholders
Corporate Organization Chart
Ultimate control
Stockholders
Stockholders usually meet once a year.
Board of Directors
President
Secretary Treasurer Controller Other Vice Presidents
Rights of Stockholders
Corporate Organization Chart
Stockholder ledUgletrismaatree often cmoanitnrtoalined by a stock transfer agent
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
When the stock is sold, the stockholder
Paid-in Capital
Retained Earnings
Authorization and Issuance of Capital Stock
By LAW, publicly owned corporations must:
Prepare financial statements in accordance with GAAP.
Have their financial statement audited by an independent CPA.
Comply with federal securities laws.
Submit financial information for SEC review.
Formation of a Corporation
Each corporation is formed according to the laws of the state where it is located.