Glossary > Glossary > S
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S
SBRN: Single Business Registration Number
Selling Expenses: All expenses relating directly to selling and promoting company products or services.
Share Capital: Another name for capital stock.
Shareholder Loans: The amount that a company owes to its shareholders. Most shareholder loans have no
interest rate or fixed repayment terms.
Shareholders’ Equity: The excess of assets over liabilities.
Sole Proprietor: A business owned by one person that is not organized under federal or provincial laws as a corporation. No special legal requirements must be met to start this kind of business.
Startup Month: The startup month is the month that you will begin entering transactions, within the current fiscal year.
Stated Capital: A term used in corporate legislation to designate the aggregate consideration received by a corporation on the issue of share capital.
Stock Split: The issuance of additional shares for no consideration and under conditions indicating that the objective is to increase the number of outstanding shares for the purpose of reducing their unit market value.
Subsidiary Ledger: The subsidiary ledger is a group of accounts that show the details underlying the balance of a
controlling account in the general ledger.
Last updated on February 17, 2015 by FCC AgExpert