Match Each of the Following Stockholders' Equity Concepts to the Appropriate

question 217

Multiple Choice

Match each of the following stockholders' equity concepts to the appropriate term (a-h) .
-Equity account reflecting shares "owed" to stockholders

• A)Cash dividend
• B)Date of record
• C)Stock Dividends Distributable
• D)Date of declaration
• E)Treasury stock
• F)Preferred stock
• G)Date of payment
• H)Paid-In Capital in Excess of Par

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Definitions:

Dividend Payout

Dividend payout refers to the portion of a company's earnings distributed to shareholders as dividends.

Profit Margin

A financial metric used to assess a company's profitability by calculating the percentage of revenue that exceeds the costs of goods sold.

Retained Earnings

The portion of a company's profits not distributed as dividends but reinvested in the business.

Dividend Payout Ratio

The fraction of net earnings a firm pays to its shareholders as dividends, expressed as a percentage.