ACCA周老师 2023-07-25 00:04
致精进的你:
2. Irk pic is not permitted to pay the excess Fin paid over the nominal value of the shares as a dividend - 正确。公司不允许将Fin支付的超过股票名义价值的金额作为股息支付给他。股息通常是根据股票的名义价值来计算的,超过名义价值的金额不能作为股息支付给股东。 4. Irk pic is permitted to repay the excess Fin paid over the nominal value of the shares back to him as a cash payment - 错误。公司不允许将Fin支付的超过股票名义价值的金额作为现金支付返还给他。超过名义价值的金额通常被视为股本溢价,不能作为现金返还给股东。股本溢价必须用于特定用途,如资本金转增等。
The real talent is resolute aspirations.
真正的才智是刚毅的志向。