股東權益問題 - 會計
By Ingrid
at 2014-07-21T07:55
at 2014-07-21T07:55
Table of Contents
【題目】:大鵬公司X1年之財務資料如下:
期初股東權益 $200,000
本年度現金增資 100,000
本期綜合損益 90,000
發放現金股利 30,000
發放股票股利 50,000
試計算X1年底之股東權益
【答案】:360,000
【想法】:我原本的算法是200,000+100,000+90,000-30,000-50,000=310,000
由答案看來是不用扣除股票股利,請問為何不用扣?
非本科系,問基礎問題,請見諒!
【來源】:
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