特別股股利=面額50*10,000股*6%*積欠2年=60,000
普通股股利=96,000-60,000=36,000
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
5 某公司有 6%、面額$50之累積特別股 10,000 股以及面額$50 之普..-阿摩線上測驗