Key Terms: Accounting for Companies Limited by Shares

Company Limited by Shares

Syarikat Berhad Menurut Syer

Ordinary Shares

Syer Biasa

Preference Shares

Syer Keutamaan

Authorised Capital

Modal Dibenarkan

Issued Capital

Modal Diterbitkan

Paid-Up Capital

Modal Berbayar

Par Value / Nominal Value

Nilai Tara

Share Premium

Premium Syer

Issue of Shares

Terbitan Syer

Retained Profit / Retained Earnings

Untung Tertahan

Cash Dividend

Dividen Tunai