Dictionary of Accounting Terms: capital stock
capital stock
equity shares in a corporation authorized by its Articles of Incorporation and issued to stockholders. The two basic types of capital stock are common stock and preferred stock.
Dictionary of Business Terms: capital stock
capital stock
amount of money or property contributed by stockholders to be used as the financial foundation for the corporation. It includes all classes of common and preferred stock.
Dictionary of Finance and Investment Terms: capital stock
capital stock
stock authorized by a company's charter and having par value, stated value, or no-par-value The number and value of issued shares are normally shown, together with the number of shares authorized, in the capital accounts section of the balance sheet.
Informally, a synonym for common stock, though capital stock technically also encompasses preferred stock.
