【151574】評論
商業會計法 第64條商業對業主分配之盈餘，不得作為費用或損失。但具負債性質之特別股，其股利應認列為費用。
【丸子】評論
Preferred stock特別股相對於普通股而言有一些契約上優先權的股票A security that shows ownership in a corporation and gives the holder a claim, prior to the claim of common stockholders, on earnings and also generally on assets in the event of liquidation.對股東的權利有特別優先或限制的股份