英文也称ordinary shares或common shares，代表在有限责任公司中的所有权。普通股
股东的责任(liabilities)只限于
股东资金，换言之，其最大的损失限于其投入的金钱及应得的累计
盈余，不会损及个人财产。
股东通常任命董事代为管理公司。公司宣布分红时，
股东有权获得
股息。在公司财产及
收入的分配上，普通股
股东的权益称为最后索取权(last claim或residual claim)，即在满足所有债权人之后剩下来的才是属于
股东的。
Common stock, or ordinary shares, represent ownership in a
limited liability company. These are companies in which the owners'
liabilities are limited to the
shareholders' funds and the shareholders usually appoint directors to manage the company on their behalf. Holders of common stock are entitled to dividends when they are declared. They have the last claim on the
assets and
income of a company, after other creditors have been paid.