About accounting question~ help me ~Thank you!!

2007-08-17 9:12 pm
Claims held by the stockholders of a corporation are alternately known as:
a. retained earnings
b. paid-in capital
c. earned income
d. paid-in capital plus retained earnings


我認為答案是a. ,但同學答案為b. or c.
would you give a reason.
if no, is ok^^ thank you so much!

回答 (2)

2007-08-19 8:50 pm
✔ 最佳答案
the correct answer is D.
It is the total shareholders' fund ( Equity ) owed by the corporation to the shareholders. It is normally separely shown in the Balance Sheet to indentify the persons who injected the capital ( Paid-in Capital ) and the Investment Return ( Retained Earnings )to the corporation. When the corporation is to be wound up, the residue of it after realising all aseets and paying off all the liabilities must be returned to the shareholders ( Equity Owners ).
2007-08-17 11:32 pm
In my point of view answer is B

Claims held by the stockholders = the part that related to shockholders

股民有的當然是 paid-in capital, they can get back any time

but all their retained earning and earned income is the company owning
only in case have dividend piad to shareholding and never give the profit to the shareholder
參考: own experience


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