PREFERENCE SHARE CAPITAL Definition

Bookmark and Share

PREFERENCE SHARE CAPITAL is capital raised by an entity through the sale of preferred shares.

Learn new Accounting Terms

REASONABLE PERSON is a phrase to denote a hypothetical person who exercises qualities of attention, knowledge, intelligence, and judgment that society requires of its members for the protection of their interest and the interest of others.

APPROPRIATE / APPROPRIATED / APPROPRIATION is distribution of net income to various accounts and / or the allocation of retained earnings for a designated purpose, e.g. plant expansion.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.