所有者權(quán)益(ppt54)-經(jīng)營管理-資料下載頁
2025-08-06 09:24本頁面
【導(dǎo)讀】對企業(yè)凈資產(chǎn)的要求權(quán)；者增資或減資以及留存收益多少等影響；所有者權(quán)益是一種“剩余權(quán)益”。實(shí)收資本是指投資人作為資本投入到企業(yè)。股份有限公司對股東投入資金應(yīng)設(shè)置“股。也可以用現(xiàn)金以外的其他有形資產(chǎn)投資；符合國家規(guī)定比例的，可以用無形資產(chǎn)投。企業(yè)收到投資時(shí)，一般應(yīng)作如下賬務(wù)處理：。司章程規(guī)定，移交有關(guān)憑證時(shí)，初建有限責(zé)任公司時(shí)，各投資者按照合同、協(xié)。在企業(yè)增資擴(kuò)股時(shí)，如有新投資者介入，新介。們各投資500萬元?，F(xiàn)C愿意出資700萬元獲得該。時(shí)，是按照股東原來持有的股數(shù)分配。企業(yè)實(shí)收資本減少的原因大體有兩種，一。在不準(zhǔn)備發(fā)行新股的情況下，為實(shí)施獎(jiǎng)勵(lì)計(jì)劃及可轉(zhuǎn)。于部分應(yīng)記入“資本公積”科目。國家規(guī)定，實(shí)收股本總額應(yīng)與注冊資本相等。傭金等，應(yīng)從溢價(jià)發(fā)行收入中扣除。產(chǎn)重估價(jià)，該項(xiàng)資產(chǎn)帳面原值為750000元，企業(yè)接受捐贈(zèng)的實(shí)物資產(chǎn)，應(yīng)當(dāng)按照同類。所確定的價(jià)值計(jì)入資本公積。
【正文】 （三）股票股利 ? 例，該公司宣布 50%的大量股票股利，按面值結(jié)轉(zhuǎn)。 Retained earnings 100 000 （ 20 000 50% $10） Common stock 100 000 （三）股票股利 （四）股票分割 （ Stock split） ? 將一張面值較大的股票換成幾張面值較小的股票 ? 目的： ? 增加發(fā)行在外的股份數(shù)，降低股票的面值，降低每股賬面價(jià)值和每股市價(jià)，便于股票的買賣，促使股票交易活躍 ? 與股票股利結(jié)果相同： ? 對股東增發(fā)股票，但未改變股東權(quán)益總額，且對股票市價(jià)影響是一樣的 ? 與股票股利的區(qū)別： ? 股票分割只改變發(fā)行在外的股數(shù)和每股面值，但股票面值總額未發(fā)生任何變化，留存收益也未發(fā)生任何變化；而股票股利使股票面值總額增加，留存收益減少。 ? 股票分割在會(huì)計(jì)上不做任何會(huì)計(jì)分錄；而股票股利需做會(huì)計(jì)分錄。 （四）股票分割 （ 五）股票期權(quán) ? A stock option is a contract that allows the holder to buy a stated number of shares of stock for a fixed price, called the exercise price. For example, an option that the holder can buy 100 shares at $20 before Jan 1, 2020. ? When the price goes to $15 ($30, $40), the value of option is_____ （ 五）股票期權(quán) ? In American, top management is often pensated in stock or stock options. Why? Provide strong incentives so that managers will make decisions to increase the price of shares. ? A few terms: ? grant date: the date that the firm transfers options to an employee ? Vesting date:The employee typically cannot buy the stock immediately but must wait until a given date ? Exercise price: the price that the holders can buy ? Exercise the option: The employee does use the option （ 五）股票期權(quán) ? One cannot know the ultimate value until the exercise date. ? Two GAAP methods: ? Market Value Method. Recognize pensation expense at issuing date. ? APB Opinion 25 Method. No recording at issuing date if exercise price larger than or equal to current price ? When managers exercise options, Dr. Cash XXX Cr. Common Stock XX Cr. Additional XX （ 五）股票期權(quán) ? What is the market value of options at award date? Does it worth nothing? ? What is the effect on financial statements? ? What is the effect on shareholders’ wealth?
研究報(bào)告相關(guān)推薦
鄂ICP備17016276號-1