LimitedCompanyIssueofShares有限公司会计：股票之发行.pptVIP

Limited Company: Issue of Shares有限公司會計：股票之發行 References: Chapter 9 (p.170) 參考書目：第9章 (p.170) A Classes of Limited Company 有限公司類別 1 Private Limited Company 私人有限公司 1 to 50 shareholders 一至五十個股東 The shares cannot be traded publicly 股票不能公開買賣 2 Public Limited Company / Listed Company 公眾有限公司 1 to no upper limit numbers of shareholders 一至無上限的股東數目 The shares can be traded publicly in stock exchange. 股票可以在股票市塲交公開買賣 B Types of Shares股本的種類 1 Preference Shares 優先股 Preference shareholders receive a fixed percentage of dividend before ordinary shareholders received any dividend 優先股股東較普通股股東可先按股票發行時所協議的比率獲派股息。 2 Ordinary Shares 普通股 Ordinary shareholders receive dividend from profit after deducting the preference shares dividend. 普通股股東可獲派剩餘的盈利為股息。 No upper of lower limits of ordinary shares dividend. 普通股股息金額沒有上下限。 C Different Terms of Share Capital 股本的分類 1 Authorized Share Capital 註冊股本 Also known as registered share capital or nominal share capital. It is the maximum number of shares issued. 也稱為法定股本，即公司可合法發行的股本總額。 2 Issued Share Capital 已發行股本 The total amount of shares issued. 是公司實際已發行的股本金額。 D Price of Shares Issue  發行股票的發行價 Issue at par 以票面值發行 e.g. The par value of share is $1, the issue price is $1. 例：每股票面值$1的股票，以$1發行。 Issue at a premium 以溢價發行 The issue price is higher than par value. e.g. The par value of share is $1, the issue price is $3. Thus, the premium is $2($3-$1). 高於票面值發行股票。例：每股票面值$1的股票，以$3發行，溢價是$2($3-$1)。 3 Issue at a discount 以折價發行 The issue price is lower than par value. e.g. The par value of share is $5, the issue price is $4. Thus, the discount is $1($5-$4). 低於票面值發行股票。例：每股票面值$5的股票，以$4發行，折價是$1($5-$4)。 E Ways to collect the monies 發行股票的收款方式 Payable in full on application 認購時一次支付股款 Payable by instalments (not included in the HKCEE syllabus) 分期支付股款 (不屬考試範圍，故不教授) F Accounting Entries  - Payable in full on application 會計記錄 -一次付清 1 Issue at par Dr. Bank Cr. Shares Applicants Dr. Shares Applicants Cr. Share Capital 1