# 會計原文題~股利

A company has 10,000 shares of 6 percent, \$50 par value preferred stock and 20,000 shares of common stock without par value outstanding. The preferred stock is cumulative. Retained earnings total \$200,000. If one

year's dividends on the preferred stock are in arrears in addition to the

current year, what portion of a total of \$96,000in dividends to be

declared by the board of directors would go to each class of stock?

(1)Preferred \$30,000, Common \$66,000

(2)Preferred \$32,000, Common \$64,000

(3)Preferred \$33,000, Common \$63,000

(4)Preferred \$60,000, Common \$36,000

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### 1 個解答

• 1 0 年前
最佳解答

股利發放：

1.優先股：

積欠1年股利：10,000×＄50×6％＝\$30,000

本年股利: 10,000×＄50×6％＝\$30,000

2.普通股:

＝\$96,000－(\$30,000 \$30,000)=\$36,000

故選(4)

說明：因屬『累積』優先股，故積欠的1年股利需優先發放，再將上本年股利，合計為\$60,000；而董事會宣告股利合計為\$96,000，故普通股股利為36,000(剩餘分配)。

參考資料： 自己