1.天一公司88年未發放股利,89年12月31日欲發放現金股利$55,000,是日該公司計有流通在外面額$10,10%累積,完全參加之特別股5,000股,及面額$10之普通股15,000股,試計算特別股持有人共可分得多少?
積欠股利=10*5,000*10%=5,000
股利率=(發放股利-積欠股利)/(普通股股本+特別股股本)
=(55,000-5,000)/(10*15,000+10*5,000)*100%=25%
特別股股利=5,000+10*5,000*25%=17,500
普通股股利=55,000-17,500=37,500
2.華康公司發行普通股$200,000與六厘全部參加特別股$150,000,今宣告發放現金股利$38,500,則普通股應發放之股利數額若干?
股利率=38,500/(20萬+15萬)*100%=11%
特別股股利=15萬*11%=16,500
普通股股利=38,500-16,500=22,000
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