資本勘定

★Capital
資本。資産と負債の差である事業所有者の資本所有権。資本金は普通株、優先株からなる。
Equity interest of the owner in the business that is the difference between Assets and Liabilities. In a corporation，Capital stock consists of common stock and preferred stock.

★Stockholders' Equity
株主持分。会社の株主の所有権、所有者持分、出資者持分、純資産ともいう。株主持分は総資産から総負債を引いた差額である。
Ownership interested of stockholders in the corporation; also called shareholders’ equity, owners’ equity, and net worth. Stockholders’ equity is the difference between total assets less total liabilities.

★Contributed Capital（Paid-in Capital）
払込資本。株主持分のうち、株主によって払い込まれた部分のこと。
Section of shareholders’ equity which represents the injections of capital by stockholders.

★Retained Earnings
利益剰余金。設立依頼の企業の累積利益から配当を差引いたもの。
Accumulated earnings of a corporation since inception less dividends.

★Stock
株式。会社の所有に対する証、会社の資産や利益に対する請求権。株式に分割された実態の法定資本。
Evidence of ownership in a company and a claim and a company’s assets and earnings. It is the legal capital of the entity dividend into shares.

★Common Stock
普通株。企業が発行する一般的な株の種類。
Share in a public company or privately held firm. Common stockholders have voting and dividend rights.

★Preferred Stock
優先株。利益の配分と会社の清算の際、普通株に優先する資本株式の一種。通常、固定レートで配当が支払われるが、議決権はない。
Class of capital stock that has preference over common stock in the event of corporate liquidation and in the distribution of earnings. It usually pays dividends at a fixed rate, and no voting right exist.

★Dividend
配当。所有株式に基づいて株主に支払われる収益の分配。
Distribution of earnings paid to stockholders based on the number of shares owned.

★Par Value
額面価額。株式1株に対して会社設立許可書で割当て、株券に印刷された任意の額。額面価格は法律上の株式当り資本を表している。
Amount arbitrarily assigned by the corporate charter to one share of stock and printed on the stock certificate. The par value represents the legal capital per share.