【正确答案】正确答案:现金股利所得税=40000×0.2×10%=800(万元) 股票股利所得税=40000×6/10×2×10%=4800(万元) The tax for cash dividend=40000×0.2×10%=800(10 thousand yuan) The tax for stock dividend=40000×6/10×2×10%=4800(10 thousand yuan)
【正确答案】正确答案:资本公积转增股本=40000×4/10×2=32000(万元) 发放股票股利增加股本=40000×6/10×2=48000(万元) 分配后的股本=80000+32000+48000=160000(万元) 分配后的资本公积=60000—32000=28000(万元) 分配后的未分配利润=120000—40000×0.2—48000=64000(万元) Stock capital converted from contributed surplus=40000×4/10×2=32000(10 thousand yuan) Increased stock capital by issuing stock dividend=40000×6/10×2=48000(10 thousand yuan) Stock capital after distribution=80000+32000+48000=160000(10 thousand yuan) Contributed surplus after distribution=60000—32000=28000(10 thousand yuan) Undistributed profit after distribution=120000—40000×0.2-48000=64000(10 thousand yuan)
【正确答案】正确答案:股票分割后权益各项目的金额不变,所以,与第(3)问的结果一致。股票分割后的每股市价=17.9/2=8.95(元),该公司实行股票分割的主要目的在于通过增加股票股数降低每股市价,从而吸引更多的投资者。 The items of owners’equity is constant after stock split—up,So the result is the same as the question 3.the price per share after stock split—up=17.9/2=8.95(yuan),for the company,the main purpose for stock split-up is to reduce the price per share by increasing the number of stocks in order to attract more investors.