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2009-11-9
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编辑:语际翻译     2009-8-19         转载请注明来自  语际翻译公司 http://www.scientrans.com

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  A corporation is a separate legal entity chartered by the state or, in some cases (such as the formation of a national bank), by the federal government. The liability of corporate shareholders is usually limited to their ownership investment. Unlike single proprietorships and partnerships, corporations must report paid-in equity capital separately from accumulated earnings, called retained earnings. Distributions to shareholders are limited by the amount of retained earnings and other capital specified by state law. It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.

                      

  The amounts and kinds of stock that a corporation may issue are enumerated in the company' s charter. Provision may be made for several classes of stock. The charter specifies the maximum number of shares of each class of stock that may be issued. This is the corporation' s authorized stock. Shares that have been sold and issued to stockholders constitute the issued stock of the corporation. Some of this stock may be repurchased by the corporation. Shares actually held by stockholders are called outstanding stock, while those reacquired by the corporation are treasury stock.

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