50000股全年流通期間3個月(1/1~4/1)
60000股全年流通期間4個月(4/1~8/1)
50 000*1.15*12/12 +10 000*1.15*9/12 -4000*3/12 =65125
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
4 甲公司在20X1 年以面值發行5%累積特別股10,000 股,每股面值$10..-阿摩線上測驗