普通股股利可領10元 10(股利)/100(面值)=10%股利率
全部參加的特別股也適用10%股利率
特別股股利=積欠股利5000x100x8%x2+當年股利5000x100x10%=130000
普通股股利=25000x10=250000
保留餘額640000-累積虧損80000-發放股利380000=180000
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
一、益世公司發行在外之股票有8%累積全部參加特別股5,000股,普通股 25,0..-阿摩線上測驗