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stock certificate in corporate law a stock certificate also known as certificate of stock or share certificate is a legal document that certifies ownership of a specific number of shares or stock in a corporation business programs about business programs the business programs division the largest division of the secretary of state s office supports california businesses by registering business entities and trademarks and enabling secured creditors to protect their financial interests t accounts corporate finance institute t accounts are used in accounting to track debits and credits and prepare financial statements this guide to t accounts will give you examples of how they work and how to use them sharpe ratio corporate finance institute the sharpe ratio is a measure of risk adjusted return paring an investment s excess return over the risk free rate to its standard deviation of returns the sharpe ratio or sharpe index is monly used to gauge the performance of an investment by adjusting for its risk

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