股东权益表中common stock sharesshare outstandingg和par value 有什么关系？

来源：蜘蛛抓取(WebSpider) 时间：2018-03-02 00:05 标签： outstanding shares
Shares Outstanding是什么意思？_百度知道
Shares Outstanding是什么意思？
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shares outstandingn.净发股票例句：The number of&shares outstanding&and available for trading by the public.流通在外可供交易的股票。By buying its own shares in the open market, the corporation reduces the number of&shares outstanding.通过在公开市场购买自己的股份，公司可以减少一定数量流通的股份。Cash EPS A ratio derived from operating cash flow divided by diluted&shares outstanding.现金每股盈利营运现金流除以摊薄后已发行股份。Jincheng above relates to the&shares outstanding&before and after the two-term controlling shareholder of the old old.上述欠款涉及到金城股份前后两任控股股东的陈年旧债。A stock repurchase(stock buyback)is when a firm repurchases its own stock,resulting in a reduction in the number of&shares outstanding.股票回购是指公司购买自己的股票，以使流通的股票数量减少。Second, the number of common&shares outstanding&to determine book value per common share divides the remaining amount of stockholders' equity.第二步,用股东权益的剩余价值除以发行在外的普通股股数以确定普通股每股账面价值。
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您所说的这个词语，是属于CFA词汇的一个，掌握好CFA词汇可以让您在CFA的学习中如鱼得水，这个词的翻译及意义如下：指由投资者拥有的股票数量。这包括有限制股票（公司管理人员及内部人士持有）以及公众持有的股票。公司回购的股票不包括在已发行股票之内
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罗斯《公司理财英文习题答案DOCchap014.doc 4页
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罗斯《公司理财英文习题答案DOCchap014
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Chapter 14:
Long-Term Financing:
An Introduction
Net capital from the sale of shares = Common Stock + Capital Surplus
Net capital = $135,430 + $203,145 = $338,575
Therefore, the average price is $338,575 / 67,715 = $5 per share
Alternate solution:
Average price = Par value + Average capital surplus
= $2 + $203,145 / 67,715
= $5 per share
Book value = Assets - Liabilities = Equity
= Common stock + Capital surplus + Retained earnings
= $2,708,600
Therefore, book value per share is $2,708,600 / 67,715= $40.
Common stock = (Shares outstanding ) x (Par value)
= 500 x $1
Total = $150,500
Common stock (1500 shares outstanding, $1 par) $1,500
Capital surplus* 79,000
Retained earnings
Total $180,500
* Capital Surplus = Old surplus + Surplus on sale
= $50,000 + ($30 - $1) x 1,000
Shareholders’ equity
Common stock ($5 authorized 500,000 issued and outstanding 325,000 shares) $1,625,000
Capital in excess of par* 195,000
Retained earnings**
Total $5,614,600
*Capital surplus = 12% of Common Stock
= (0.12) ($1,625,000)
= $195,000
**Retained earnings = Old retained earnings + Net income - Dividends
= $3,545,000 + $260,000 - ($260,000)(0.04)
= 3,794,600
Shareholders’ equity
Common stock ($5 authorized 500,000 issued and outstanding 350,000 shares) $1,750,000
Capital in excess of par* 170,000
Retained earnings
Total $5,714,600
*Capital surplus is reduced by the below par sale, i.e. $195,000 - ($1)(25,000) = $170,000
Under straight voting, one share equals one vote.
Thus, to ensure the election of one director you must hold a majority of the shares.
Since two million shares are outstanding, you must hold more than 1,000,000 shares to have a majority of votes.
Cumulative vo
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