Examlex
The value-added standard is the waste-free component of the value-added activity.
Retained Earnings
What remains of the company's net earnings after dividend payments to shareholders have been made.
Dividends Payable
A liability on the company's balance sheet that indicates the amount of dividends declared by the board of directors but not yet paid to shareholders.
Additional Paid-in Capital
The amount of money investors pay above the par value of shares, reflecting the excess amount invested by shareholders in the company.
Common Stock
A type of equity security that represents ownership in a corporation, including voting rights and a share of profits through dividends.
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