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19.下列何者為資本公積減少之原因？
(A)受領贈與
(B)庫藏股票再發行價格高於當初買回成本
(C)特別股收回價格高於發行價格
(D)發行股票之溢價

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naru0825 高二上 (2017/05/18)
(C) 特別股收回價格高於發行價格      借：特別股股本            資本公積-特別股溢價   .....看完整詳解
3F
丸子 大四下 (2022/05/29)

Additional paid-in capital 資本公積 /

Additional paid-in capital (APIC) is an accounting term referring to money an investor pays above and beyond the par value price of a stock


Capital surplus 資本公積 /

股東投入資本超過登記資本部分 或因為股票交易產生權益增加項目 例如股本溢價 庫藏股交易等等..... Any surplus of a business firm not derived from direct earnings or profits. noun. The excess of the amount of money received by a corporation for a stock issue over the stock's par or stated value. noun. (accounting) A balance sheet item under shareholders' equity...


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4F
丸子 大四下 (2022/07/17)

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.下列何者為資本公積減少之原因？ (A)受領贈與 (B)庫藏股票再發行價..-阿摩線上測驗