會計學概要題庫下載題庫

特別股轉換成普通股 

借：特別股股本 12,000

貸：普通股股本 12,000

發放股票股利

借：應付股票股利 10,000

貸：普通股股本 10,000

發放現金股利 

借：應付股利 6,000

貸：現金 6,000

開立抵押票據購買土地 

借：土地 32,000

貸：應付票據 32,000

購買設備 

借：設備 24,000

貸：現金 24,000

營業活動之淨現金流入 60,000 - 6,000 - 24,000 = 30,000

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