Accounting: What the Numbers Mean 9th Edition by Wayne W McManus, Daniel F Viele, David H Marshall

Exercise 106

Following are a number of the key terms and concepts introduced in the chapter, along with a list of corresponding definitions. Match the appropriate letter for the key term or concept to each definition provided (items 1–10). Note that not all key terms and concepts will be used.

a. Accumulated other comprehensive income (loss)	j. Cumulative dividend
b. Additional paid-in capital	k. Dividend declaration date
c. Authorized (shares of stock)	l. Dividend record date
d. Issued (shares of stock)	m. Dividend payment date
e. Outstanding (shares of stock)	n. Ex-dividend date
f. Treasury stock	o. Stock dividend
g. Preemptive right	p. Stock split
h. Preferred stock	q. Cumulative foreign currency translation adjustment
i. Dividend

_____A feature of preferred stock requiring that any missed dividends be paid before dividends can be paid on common stock.