[問題] 公司會計
題目來源: 國考
甲公司期初資產及負債總額分別為$300,000及$180,000，期末則分別為$450,000
及$150,000。本期期初以每股$15辦理現金增資6,000股。在提列特別盈餘公積
$50,000後，並以保留盈餘發放股票股利$200,000。本期之淨利為:
(A)$290,000 (B)$340,000 (C)$380,000 (D)$430,000
答案給的是 (A)
我的想法:
由題意可知 其初權益為120,000 期末權益為300,000
辦理現金增資 使權益增加 90,000 提列特別盈餘公積權益不受影響
以保留盈餘發放股票股利權益亦不受影響
故 120,000＋X(本期淨利)＋90,000＝300,000
結果X算出來答案是90,000 為何答案給290,000呢
想不透..... 想請教大家指點迷津 謝謝大家
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