CONTABILIDAD FINANCIERA III

ACTIVITY #5
VOCABULARY ABOUT STOCKHOLDERS' EQUITY

CAROL ESTEFANI MARIN SUAREZ

ID: 742139

CORPORACION UNIVERSITARIA MINUTO DE DIOS

CONTADURIA PUBLICA
BOGOTA

2020
 Match the concepts with their definitions. Look at the example in blue:

a) Profit ( c ) Who owns shares in a company.

b) Contributions (a) Incomes less costs less expenses and income tax.

c) Shareholders (g) Amount of profits, from previous years, retained by the

company to be reinvested.

d) Dividends (b ) Equity instrument issued by an entity.

e) Shareholding (k) Legal right to the assets of a company.

f) Reserves ( j ) Value invested by a partner in the company that he/she

constitutes.

g) Accumulated utilities (h ) It is a contract that gives rise to a financial asset in one

company and a financial liability or equity instrument in
another.

h) Financial instruments (f) Part of the profit destined to legal, occasional or

statutory requirements.

i) Stockholders’ equity ( I) Reminders of assets less liabilities of an entity.

j) Shares (E ) When an entity issues shares for a value greater than

their nominal cost.

k) Equity surplus ( d ) Part of the profit that is decided to be distributed

among the partners.