不考慮積欠股利,只需認列當年股利
每股盈餘=(稅後淨利-特別股股利)/...
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
29.甲公司 X3 年初流通在外普通股為 240,000 股,9 月 1 日售出..-阿摩線上測驗