UC知道美国当校会计题
来源：百度知道 编辑：UC知道 时间：2024/06/27 13:10:58
AI Corporation issued 100,000 shares of $20 par value, cumulative, 8% preferred stock on January 1, 2007, for $2,100,000. In December 2009, AI declared its first dividend of $500,000.
1 If the preferred stock is not cumulative, how much of the $500,000 would be paid to common stockholders?
2 If the preferred stock is cumulative, how much of the $500,000 would be paid to common stockholders?
（不会英语的就不要白费功夫了）
1 If the preferred stock is not cumulative, how much of the $500,000 would be paid to common stockholders?
2 If the preferred stock is cumulative, how much of the $500,000 would be paid to common stockholders?
（不会英语的就不要白费功夫了）
not cumulative 就是07、08年优先股的股利就不补了，只要09年的就可以。2，100，000*8%=168，000，500，000-168，000=332，000就是给普通股的啦，每股现金股利3.32
cumulative就要补上以前两年，就是168，000*3=504，000，给优先股500，000，还差4000以后年度再补。但是普通股就一点都没有啦
我是学的加拿大的会计，应该差不多吧
1. $500000*(1-8%)=423200
for the 8% would be paid to prefferred stock not the common stockholders.
2. $500000*(1-8%)*2100000/2000000=444360