[問題] 投資目的股票取得成本計算
忠孝公司於96年7月10日分別以$25、$20購入A、B兩家公司股票各10,000股票
並支付1.425%o的手續費，那這樣成本要如何計算？
第一種：
25 x 10,000 x 1.425 = 356,250
+ = 641,250
20 x 10,000 x 1.425 = 285,000
第二種：
25 x 10,000 + (25 x 10,000) x 1.425 = 250,000 + 356,000
+ = 765,125
20 x 10,000 + (25 x 10,000) x 1.425 = 285,000 + 406,125
可是答案的分錄式如下
交易目的金融資產－股票 450,641
現 金 450,641
--
◣ 八︶︵ __ ＿
█ ███ █ █ ███ ███ ███ ███ ███ ︶ )︵﹚/ ￣ 三
█ █ █ █ █ █▏▏ █▇▉ █▇▇ ▇▇█ █▇▇ 'v ' |' v'
█ █ █ ███ █▏▏ █▇█ █▇▇ ▇▇█ ▇▇█ ﹁-█\ /｜-┌
◢█████████████████████████◤ ／〉 〈 ＼
◥ N U M B 3 R S 艾普斯兄弟
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 114.37.102.115
推
04/14 09:09, , 1F
04/14 09:09, 1F
→
04/14 09:11, , 2F
04/14 09:11, 2F
→
04/14 09:14, , 3F
04/14 09:14, 3F
→
04/14 14:08, , 4F
04/14 14:08, 4F
→
04/14 23:51, , 5F
04/14 23:51, 5F
推
04/15 00:09, , 6F
04/15 00:09, 6F
→
04/15 00:09, , 7F
04/15 00:09, 7F
→
04/15 00:10, , 8F
04/15 00:10, 8F
推
04/15 00:12, , 9F
04/15 00:12, 9F
→
04/15 00:13, , 10F
04/15 00:13, 10F
→
04/15 00:14, , 11F
04/15 00:14, 11F
→
04/15 02:50, , 12F
04/15 02:50, 12F
推
04/15 21:28, , 13F
04/15 21:28, 13F
推
04/15 21:31, , 14F
04/15 21:31, 14F