Below is a list of key terms: a. deficit b. restriction c. date of record...
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Accounting
Below is a list of key terms:
a. deficit
b. restriction
c. date of record
d. potential common shares
e. ex-dividend date
f. liquidating dividends
g. if-converted method
h. appropriation
i. scrip dividend
j. simple capital structure
Required: Match the appropriate key term with the correct definition below.
______ 1) investors listed on the stockholders' ledger will receive dividends
______ 2) not enough cash to pay a dividend, a promissory note is issued
______ 3) common stock outstanding and possibly nonconvertible preferred stock
______ 4) It is the assumption that all convertible stocks or bonds have been converted into common stock at the beginning of the earliest reporting period
______ 5) negative retained earnings
______ 6) return of capital rather than a distribution of earnings
______ 7) stock stops selling with dividends attached
______ 8) unavailable for dividends
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