[考題] 公司會計:Realtime－2016徵求年菜推薦網路訂購最紅的商家.年菜訂購?台北年菜外送餐廳推薦(年菜)?年菜.今年不想做年菜推薦,網路宅配哪一家好?

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批踢踢實業坊 Examination 板

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[考題] 公司會計

May 24th 2014, 22:16, by jackfuck

作者jackfuck (暗夜剁魔)

看板Examination

標題[考題] 公司會計

時間Sat May 24 22:16:15 2014

陳世華講義第三回 CH.8 計算題6 ============================================================ 投入資本特別股，6%，面值50，累積且全部參加，核准發行50,000股，發行20,000股....................1,000,000 普通股，面值5，核准200,000發行150,000...............750,000 資本公積-特別股溢價..................................85,000 資本公積-普通股溢價...............................1,700,000 資本公積-庫藏股票交易...............................400,000 資本公積-受贈資本.....................................5,000 投入資本總額......................................3,940,000 保留盈餘,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,1,420,000 合計..............................................5,360,000 減：庫藏股票(26,500股，按成本)......................609,500 股東權益總計......................................4,750,500 ================================================================== Q:假定宣告現金股利200,000，且特別股已積欠一年股利未分配計算普通股與特別股能分得之股利各為多少？ =========================================================== 我的想法是先扣掉積欠股利，再除以總股本 200,000-1,000,000*6% ────────── = 12.28% 1,750,000-609,500 所以特別股本年股利應該是1,000,000*12.28% 但解答上是86,553 想請教我到底錯在哪？ -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 59.126.241.154 ※ 文章網址: http://www.ptt.cc/bbs/Examination/M.1400940977.A.2D5.html

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