[考題] 代po.........100年新光一題會計
代po.........100年新光一題會計
1公司辦理現金增資、2配發現金股利、3配發股票股利、4買回庫藏股票、5出售庫藏股票、
6提撥法定盈餘公積。
前述各事項,會影響股東權益總額者有:
a五項
b四項
c三項
d二項
ans:b......3沒影響,124有影響,想問2跟6
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想問6的分錄是
保留盈餘 ×××
法定盈餘公積 ×××
所以6沒影響??
====================================================
2的話在宣告日才有影響嗎?
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