800,000*1.1*12/12=880,000
50,000*1.1*9/12=41250
880,000-41250=838,750(流通在外股數)
特別股:1,000,000*0.05=50,000
每股盈餘:(1,400,000-50,000)/838,750=1.61
相對於普通股而言
有一些契約上優先權的股票
A security that shows ownership in a corporation and gives the holder a claim, prior to the claim of common stockholders, on earnings and also generally on assets in the event of liquidation.
對股東的權利有特別優先或限制的股份
1 甲公司 X1 年初流通在外普通股計有 800,000 股(每股面額$10),..-阿摩線上測驗