additional paid-in capital common stock是什么意思呢

NO.PZ2018062004000106

问题如下：

Company A reported net income of $56 million. Based upon the following balance sheets (in $millions),what's the amount of net financing cash flows in 2017? Assume dividends paid are classified as CFF.

选项：

$24 million.

$25 million.

$26 million.

解释：

A is correct. CFF inflow=(55-50)+(100-80)=25

RE_B+NI-Div paid=RE_E,95+56-Div paid=150, Div paid=1

Net CFF=25-1=24

如题目跟Δcommon stock的区别是？

添加评论

1 个答案

王园圆_品职助教 · 2024年12月21日

同学你好，

举个例子，比如公司新发行了股票100万股，每股5块钱。

其中面值1，那么100*1=100万就是common stock，超过面值的部分是溢价，称为additional paid in capital，即（5-1）*100=400万

所以公司总共发行的股票价值应该是common stock+ additional paid in capital common stock

这道题计算的Δcommon stock也就是公司实际发行股票募集到的现金，是需要由common stock和 additional paid in capital common stock这两项分别计算期初期末余额的轧差后再加总才能计算得到的

添加评论

1
回答
0
关注
3
浏览

我要回答关注问题

相关问题

NO.PZ2018062004000106问题如下 Company A reportenet income of $56 million. Baseupon the following balansheets (in $millions),what's the amount of net financing cash flows in 2017? Assume vin paiare classifieCFF.A.$24 million.B.$25 million.C.$26 million.A is correct. CFF inflow=(55-50)+(100-80)=25REB+NI-v paiREE,95+56-v pai150, v pai1Net CFF=25-1=24这题能具体讲一下吗，没有理解，是用base法则吗

2023-09-20 13:37 1 · 回答

NO.PZ2018062004000106问题如下Company A reportenet income of $56 million. Baseupon the following balansheets (in $millions),what's the amount of net financing cash flows in 2017? Assume vin paiare classifieCFF.A.$24 million.B.$25 million.C.$26 million.A is correct. CFF inflow=(55-50)+(100-80)=25REB+NI-v paiREE,95+56-v pai150, v pai1Net CFF=25-1=24老师，我算出来的vin150-95-56=-1最后结果就是-1+25=24对吗？然后再问一下，这个25就是vinpayables应该怎么理解啊

2023-01-18 15:49 1 · 回答

NO.PZ2018062004000106问题如下Company A reportenet income of $56 million. Baseupon the following balansheets (in $millions),what's the amount of net financing cash flows in 2017? Assume vin paiare classifieCFF.A.$24 million.B.$25 million.C.$26 million.A is correct. CFF inflow=(55-50)+(100-80)=25REB+NI-v paiREE,95+56-v pai150, v pai1Net CFF=25-1=24为什么最后还要用25-1才等于vnpai1不是直接就是vnpai题目也直接说cff=vinpai那答案不应该是1嘛？有点晕

2022-11-15 19:02 2 · 回答

NO.PZ2018062004000106 问题如下 Company A reportenet income of $56 million. Baseupon the following balansheets (in $millions),what's the amount of net financing cash flows in 2017? Assume vin paiare classifieCFF. A.$24 million. B.$25 million. C.$26 million. A is correct. CFF inflow=(55-50)+(100-80)=25REB+NI-v paiREE,95+56-v pai150, v pai1Net CFF=25-1=24 API不是二级市场的增值吗？公司应该拿不到这些钱呀

2022-10-08 07:14 1 · 回答