庫藏股票的計算 - 會計

By Lucy
at 2010-06-05T14:44
at 2010-06-05T14:44
Table of Contents
頭屋公司期初股東權益總額為4,500,000,普通股股本2,400,000
(每股面額$20),保留盈餘1,200,000,4/1以140,000購回普通股
4,000股,5/1出售庫藏股票2,400股,當日每股市價$40,7/1註銷
剩餘庫藏股票,當日股價每股$42,則頭屋公司年底資本公積共餘?
ans:888,000
我的想法
期初的資本公積=4500000-2400000-1200000=900000
5/1出售的2400*(40-35)=12000
7/1註銷的1600*(20-42)=(35200)
期末資本公積=900000+12000-35200=876800
想請問應該是怎麼算呢?謝謝 ~
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