鬼啊 發問時間: 商業與財經稅捐台灣 · 1 0 年前

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

請問該怎麼算呢?

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感謝你的解答~很清楚!我懂了^^~

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我另外還有發問這三個會計問題…

可不可以也請你幫我看一下…

謝謝你~

1 個解答

評分
  • 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
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