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Common Stock
Holding shares in a company grants investors a portion of ownership, allowing them to vote on corporate matters and receive a portion of the profits via dividends.
Additional Paid-in Capital
The amount of equity capital that is invested in a company by shareholders over and above the par value of the shares.
Professional Corporation
A type of corporation typically formed by lawyers, doctors, and other professionals, where the company acts under corporate status but allows its members to maintain professional liability.
Balance Sheet
A financial statement that reports a company's assets, liabilities, and shareholder equity at a specific point in time.
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