Examlex
The colors of the visible spectrum in order from longest to shortest wavelength are:
Dividends Payable
A liability recorded on a company's balance sheet representing the amount of dividends it owes to shareholders.
Retained Earnings
Profits that a company has decided to keep and reinvest in the business, rather than distribute to shareholders as dividends.
Contra-stockholders' Equity
An account that reduces the total amount of stockholders' equity, such as treasury stock or accumulated deficits.
Treasury Stock
Shares that were once a part of the float and sold but have since been repurchased by the issuing company and held in its treasury.
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