Match the Terms with the Definitions

question 78

Multiple Choice

Match the terms with the definitions.
-A proportionate distribution of shares of a corporation's own stock to its stockholders.

• A)cash dividend
• B)date of declaration
• C)date of payment
• D)date of record
• E)dividend
• F)retained earnings appropriation
• G)retained earnings statement
• H)stock dividend
• I)stock split

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Definitions:

Fair Value

The amount receivable for an asset sale or payable to undertake a liability in a transaction structured among market actors at the point of evaluation.

Par Value

The face value of a bond or stock as stated by the issuing company.

Consolidated Inventories

Inventories of a consolidated entity that are reported as a combined total from all subsidiaries and the parent company.

Date of Acquisition

The specific date on which control of assets is transferred from the seller to the buyer, marking the point at which the buyer assumes ownership and accounting for the assets.