EP004 |【FAR】股東權益看底牌

from The CPA Journey｜會計之旅 · host CPA Journey Studio

介紹資產負債表中股東權益組成股東權益其核心概念為公司總資產負債後的剩餘價值。股東權益分為投入資本【Contributed Capital】賺得資本【Earned Capital】投入資本包含普通股Common Stock、特別股Prefer Stock及超過面值Par Value的額外實收資本/資本公積APIC。賺得資本則以累積淨利形成的保留盈餘Retained Earnings為主。文中進一步探討了股利發放對保留盈餘的減少影響。此外強調庫藏股treasury stock屬於權益的抵減項目，反映公司買回股份以供日後轉售或註銷的財務行為。 -- Hosting provided by SoundOn

Episode metadata supplied by the publisher feed · Published Apr 30, 2026

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EP004 |【FAR】股東權益看底牌

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