1/1: 100000*1.1*3/124/1: (100000+50000)*1.1*3/127/1: (150000*1.1-5000)*3/1210/1: (160000+4000)*3/12 +)---------------------------------------
加權平均股數=149750EPS=(200000-100*3000*6%)/149750=1.215...回4F : 累積特別股無論當年度是否宣告股利,或是否積欠,積欠幾年,一律以減除一年為限,其目的在於做為每年每股盈餘的比較基礎。
普通股加權平均流通在外股數:[(100,000+50,000*9/12)*110%]-5,000*6/12+4,000*3/12=149,750股
每股盈餘:200,000-3,000*100*6%/149,750=$1.22
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
19 甲公司本年度淨利為$200,000,公司期初發行在外普通股股數100,00..-阿摩線上測驗