capital stock
61Capital Surplus — Equity which cannot otherwise be classified as capital stock or retained earnings. It s usually created from a stock issued at a premium over par value. Capital surplus is also known as share premium (UK), acquired surplus, donated surplus, paid… …
62Capital and reserves — Contains: contributed capital (capital stock and other paid in surplus) by class of stock retained earnings (profit and loss previous years) accounts …
63capital account — noun a) An account in the net worth section of the balance sheet of an entity such as sole proprietorships and partnerships. In this context, the capital account (or, in cases of more than one owner, the sum of all individual capital accounts )… …
64Capital Tax — A tax on a corporation s taxable capital, comprising capital stock, surpluses, indebtedness and reserves. Capital tax is applicable to capital owned by a company, not its spending. Capital taxes, in contrast to income taxes, are charged… …
65capital account — noun 1. (economics) that part of the balance of payments recording a nation s outflow and inflow of financial securities • Topics: ↑economics, ↑economic science, ↑political economy • Hypernyms: ↑account, ↑accounting, ↑ …
66stock ledger — 1. a permanent record of the capital stock of a corporation, listing the names and addresses of the stockholders, the number of the shares owned, the serial numbers of their stock certificates, etc. 2. See stores ledger. Also, stock book. * * * …
67stock ledger — noun 1. : stores ledger 2. : a book kept by a corporation in which are entered the names of the stockholders and the amount of the holding of each and sometimes other particulars * * * 1. a permanent record of the capital stock of a corporation,… …
68capital investment — Acquisition price of a capital asset , Commissioner of Internal Revenue v. Rowan Drilling Co., C.C.A.Tex., 130 F.2d 62, 64, 65; capital stock, surplus and undivided profits, O Connor v. Bankers Trust Co., 159 Misc. 920, 289 N.Y.S. 252, 276; money …
69capital investment — Acquisition price of a capital asset , Commissioner of Internal Revenue v. Rowan Drilling Co., C.C.A.Tex., 130 F.2d 62, 64, 65; capital stock, surplus and undivided profits, O Connor v. Bankers Trust Co., 159 Misc. 920, 289 N.Y.S. 252, 276; money …
70stock corporation — The ordinary private corporation with a capital stock divided into shares. People ex rel. Winchester v Coleman, 133 NY 279, 31 NE 96. See stock insurance company …
