1.Owner’s equity 所有者权益
·equity n. 股东的权益〔拼写上注意与equal（平等的，相等的）相区别〕
owners’equity=Assets-liabilities
shareholders’equity，就是股东权益
share 一份
shareholder 股东
stock 存货，也表示股票的意思
stockholder 股东
2.Rights of shareholders 股东的权利
·voting rights 选举权 vote n. v. 投票，表决
e.g.Generally, each share represents one vote.
Shares without voting rights 无表决权的股票
·Dividends right 股利分配权
Declare dividend 宣布股利
Pay dividend 支付股利
·Claim rights on liquidation 清算参与权
Liquidation v.清算
residual claim
residual 残余的，剩余的
priority claim 优先权
·Preemptive rights 优先购股权
3.Composition of owners’equity 所有者权益的构成
·实收资本：Paid-in capital/paid-up capital/contributed capital
Contribute v. 贡献
Capital stock/capital share 股本
（preference shares/preferred shares, common/ordinary shares）（优先股，普通股）
·Additional paid-in capital 附加投入资本，
资本公积 capital reserve
·Retained earnings 留存收益
undistributed profit 未分配利润
4.Capital share 股本
·Outstanding shares 发行在外的股票
·preference/preferred shares 优先股
common/ordinary shares 普通股
·Authorized shares 核定股票
·Issued shares 已发行的股票
Outstanding shares 发行在外的股票
Treasury shares 库藏股（我国会计准则中叫库存股）
·par value （pv） 票面价值 no par value （npv）无票面价值
e.g.The company issued 500 common shares, par value $1.00.
The company issued 500 common shares, no par value.
The company issued 500 common par value shares at the price in excess of par. 公司溢价发行了500股普通股。
Lecture example 1:
①ABC company issued 10,000 common shares, par value $2.00, for cash of $5 per share.
ABC公司以每股5美元的价格发行了10 000股面值为2美元的普通股。
Dr Cash 50,000
Cr Common shares 20,000
Cr Capital reserve in excess of par, common share 30,000
②ABC company issued 10,000 common shares, no par value, for cash of $5 per share.
ABC公司以每股5美元的价格发行了10,000股无面值的普通股。
Dr Cash 50,000
Cr Common shares 50,000
5.dividend股利
·Cash dividends现金股利
Lecture example 2:
①The board of directors of ABC company declared a 50 cents per share cash dividend on 100,000 shares of common shares.
The date of declaration 宣布股利的时候:
Dr dividends 50,000
Cr dividends payable 50,000
The date of payment 支付股利的时候：
Dr Dividends payable 50,000
Cr cash 50,000
年底，股票账户结转到留存收益：
Dr Retained earnings 50,000
Cr dividends 50,000
【注意】这里英文处理与中文处理有不同之处。
·Stock dividends 股票股利
②A company has a balance of $200,000 in retained earnings and 5,000 shares of $10 par value common shares. The current fair market value of its stock is $15 per share. Assuming that the corporation declares a 10% stock dividend, please write the entry to record this transaction at the declaration and payment date.
Common shares to be distributed=5,000*$10*10%=5,000
Capital reserve in excess of par=5,000*$5*10%=2,500
The date of declaration 宣布股利的时候:
Dr retained earning 7,500
Cr common shares to be distributed 5,000
Cr capital reserve in excess of par 2,500
The date of payment 支付股利的时候：
Dr Common shares to be distributed 5,000
Cr Common shares 5,000
6.EPS: earnings per share 每股收益
·earnings per share/earnings per common share
·potential common shares 潜在普通股
·每股收益的计算分为两种: 基本每股收益（basic earnings per share），稀释每股收益（diluted earnings per share）。
·计算公式：
基本每股收益=普通股股东的当期净利润÷发行在外普通股的加权平均数.
Basic EPS= net profit for the reporting period÷weighted average number of outstanding common shares
发行在外普通股加权平均数=期初发行在外普通股股数+当期新发行普通股股数×已发行时间÷报告期时间-当期回购普通股股数×已回购时间÷报告期时间
Weighted average number of common shares=ordinary shares outstanding at start of year+（ordinary shares issued during year, weighted by number of days）-（ordinary shares bought back during year, weighted number of days）
Lecture example 3:
At the beginning of 2007, ABC company had 100,000 outstanding common shares. On July 1, 2007 the company issued 3,000 common shares and bought back 1,000 on Oct. 1, 2007. The net profit for the year was 400,000.Please calculate the earnings per share of 2007.
Weighted average number of common shares
=100,000×12/12+3,000×6/12－1,000×3/12=101,250
EPS=400,000÷101,250=3.95
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