已積欠的兩年特別股利10*10,000*10%*2=20,000
講本年度發放股利扣除積欠之股利65,000-20,000=45,000
平均股息報酬率45,000/(10*20,000+10*10,000)=0.15=15%
特別股分配現金之股利10*10,000*15%+20,000(前兩年股利)=35,000
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
16 台東公司發行二種股本:普通股,面值$10,流通在外 20,000 股。累積..-阿摩線上測驗