我要交功課呀！識會計就入啦！吾該

[匿名]

2006-12-16 7:57 am

PCCW Ltd has 2,000,000 8% non-cumulative preference shares of $1.00 each in issue.At 31 March 2005, the company has the following reserves. How can the company satisfy all the shareholders' expectation in term of dividend?
Capital reserve $100,000
General reserve $40,000
Share premium $30,000
Profit and Loss $150,000

更新1:

請給與解釋

回答 (2)

Bbbowwl

2006-12-22 12:57 am

✔ 最佳答案

所謂ge 8% non-cumulative preference shares 即係一股一年應得股息為股票票面值($1in case)ge8%
甘呢度共值二百萬$ ge 非累計股息優先股應派16萬$股息...我唔係好記得係share premium可以用黎派息定係profit and loss個數用黎派息，總之就盡量派$160000息比股東就係satisfy d shareholders
因為係all shareholder，甘d錢就用黎平均分晒比甘多所有shareholders...
就算唔齊8%都唔緊要...最重要係人人有錢分...

Profit and Loss $150000
$150000/$2000000 =$0.075
That means 一股應派息7仙半...

if share premium reserve $30000
$30000/$2000000 = $0.015
that means 一股應派息1仙半...

真係唔係好記得，唯有兩個working都show晒...

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Galaxy

2006-12-31 9:14 pm

吾知答案對不對

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