102稅特地三會計 - 考試
By Olga
at 2013-12-30T09:50
at 2013-12-30T09:50
Table of Contents
甲公司 X1 年初有負債總額$3,000,000，股東權益總額對資產總額之比率為 60%。
X1 年中該公司宣告並發放現金股利$600,000 及股票股利$300,000，已知 X1 年底
股東權益總額為$5,700,000，則該公司 X1 年度的稅後淨利為何？
猨A.$1,200,000 獏B.$1,500,000 獱C.$1,800,000 斅D.$2,100,000
答案:C
我的算法:
x1年初資產總額3,000,000/0.4=7,500,000，股東權益7,500,000*0.6=4,500,000
X1年股東權益增加數4500000-600000-300000+X=5700000，X=2,100,000
想請問我的觀念哪裡錯了?
感謝大大們的回答~
--
X1 年中該公司宣告並發放現金股利$600,000 及股票股利$300,000，已知 X1 年底
股東權益總額為$5,700,000，則該公司 X1 年度的稅後淨利為何？
猨A.$1,200,000 獏B.$1,500,000 獱C.$1,800,000 斅D.$2,100,000
答案:C
我的算法:
x1年初資產總額3,000,000/0.4=7,500,000，股東權益7,500,000*0.6=4,500,000
X1年股東權益增加數4500000-600000-300000+X=5700000，X=2,100,000
想請問我的觀念哪裡錯了?
感謝大大們的回答~
--
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