內勤企管問題 - 考試

By Caroline
at 2015-01-05T20:10
at 2015-01-05T20:10
Table of Contents
這是昨天專業職(二)內勤/櫃台業務的考題
【4】34.對於管理企業財務,下列敘述何者錯誤?
1.內線交易係指利用公司的特殊相關資訊,買賣股票以獲得不法利益的行為
2.牛市又稱多頭市場,是指股市或經濟呈現長期上漲多頭格局的向上趨勢
3.一股普通股的帳面價值是以業主權益除以所有股東持有的普通股股數
4.那斯達克綜合指數為歷史最悠久,且最廣為引用的美國市場指數
答案:4
想問選項3
上網查公式
普通股每股帳面價值=普通股權益/普通股流通在外股數
=(股東權益總額-特別股權益)/普通股流通在外股數
業主權益=股東權益總額
所以選項3的業主權益還要扣特別股權益吧
謝謝大家!!
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