Facultad de Ciencias Empresariales

Programa de Contaduría Pública

Contabilidad Financiera III
Actividad de Aprendizaje V

Fecha de presentación 20 de mayo de 2024 a las 23:50 PM

1. Tema: Vocabulario sobre el Patrimonio Contable

VOCABULARY ABOUT STOCKHOLDERS' EQUITY

Match the concepts with their definitions. Look at the example in blue:
a) Profit ( ) Who owns shares in a company.

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

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

the company to be reinvested.

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

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

f) Reserves ( ) Value invested by a partner in the company that

he/she constitutes.

g) Accumulated utilities ( ) 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 ( ) Part of the profit destined to legal, occasional or

statutory requirements.

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

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

their nominal cost.

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

among the partners.