Examlex
What is an argument against drug testing?
Contributed Surplus
An account on a company's balance sheet representing the excess amount investors pay over the par value of the company's shares.
Preferred Shares
A class of ownership in a corporation that has a higher claim on assets and earnings than common shares, often with fixed dividends.
Common Shares
Equity securities that represent ownership in a company, entitling holders to vote at shareholder meetings and to receive a share of the company's profits through dividends.
Book Values
The value of an asset or liability according to its balance sheet account balance, taking into account the cost of the asset minus depreciation.
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