【用戶】小小兵
【年級】高二上
【評論內容】交易目的之投資:現金股利視為股利收入。年底按市價評價,評價損益列入損益表營業外損益。股利收入 = 2 x 2,000 + 1 x 4,000 + 2 x 2,000 = 12,000營業外損益 = (22-25) x 2,000 + (15-15) x 4,000 + (15-20) x 2,000 = (16,000)本期淨利 = 12,000 - 16,000 = - (4,000)
【用戶】小小兵
【年級】高二上
【評論內容】交易目的之投資:現金股利視為股利收入。年底按市價評價,評價損益列入損益表營業外損益。股利收入 = 2 x 2,000 + 1 x 4,000 + 2 x 2,000 = 12,000營業外損益 = (22-25) x 2,000 + (15-15) x 4,000 + (15-20) x 2,000 = (16,000)本期淨利 = 12,000 - 16,000 = - (4,000)