庫藏股問題請益 - 會計
By Olga
at 2021-09-01T00:12
at 2021-09-01T00:12
Table of Contents
丁公司x8年7月以每股$25的價格購回2,000股的庫藏股,並於8月份以每股$28出售1,000股的庫藏股。9 月份有某位股東因認同公司的願景,願將每股市價$32 的股票 400 股無償捐贈給丁公司。10 月份丁公司 將 1,000 股庫藏股以每股$24 出售。試問上述所有交易將使丁公司 x8 年股東權益總額:
(A)增加$2,000
(B)減少$2,000
(C)增加$10,800
(D)減少$10,800
解答為A
各位好,想請問大家為何取得股東贈與庫藏股後,庫藏股的成本不是使用加權平均法計算呢?
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Sent from nPTT on my iPhone 12 mini
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(A)增加$2,000
(B)減少$2,000
(C)增加$10,800
(D)減少$10,800
解答為A
各位好,想請問大家為何取得股東贈與庫藏股後,庫藏股的成本不是使用加權平均法計算呢?
--
Sent from nPTT on my iPhone 12 mini
--
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