公司會計
Accounting CH13 · Accounting for Corporations · 學習地圖
Shareholders' Equity
Learning map / full-note index（學習地圖 · 完整筆記索引）
- Corporate form 公司型態 — separate legal entity, limited liability（獨立法人、有限責任）
- Share capital & issuance 股本與發行 — par / no-par / stated value（面值／無面值／設定價值）
- Dividends, three dates 股利三日期 — declaration / record / payment（宣告／登記／發放）
- Share dividend & split 股票股利與分割 — small@market, large@par; split = no entry（小額按市價、大額按面值；分割不入帳）
- Preference shares 優先股 — cumulative arrears before ordinary（累積積欠先於普通股）
- Treasury shares 庫藏股 — contra-equity, never P/L（權益抵減、絕不入損益）
- Reporting & analysis 報導與分析 — equity statement, EPS / PE / yield / book value
Full bilingual content → lecture.pdf (same folder) · Worked solutions → index.html（完整中英對照見 lecture.pdf、例題詳解見 index.html）
Shareholders' equity structure（股東權益結構）
flowchart TD
E["Shareholders' Equity 股東權益"] --> SC["Contributed / Share Capital 股本"]
E --> RE["Retained Earnings 保留盈餘"]
E --> RES["Reserves 準備"]
E --> TS["(−) Treasury Shares 庫藏股 (contra)"]
SC --> ORD["Share Capital—Ordinary at par 普通股(面值)"]
SC --> PREF["Share Capital—Preference at par 優先股(面值)"]
SC --> PREM["Share Premium 股本溢價"]
Capital splits into par (ordinary / preference) + premium; treasury is a deduction.（股本拆成面值＋溢價，庫藏股為抵減項。）
Cash-dividend timeline（現金股利時間軸）
flowchart LR
D["Declaration date 宣告日
Dr. Retained Earnings
Cr. Dividends Payable"] --> R["Record date 登記日
NO ENTRY 不作分錄"]
R --> P["Payment date 發放日
Dr. Dividends Payable
Cr. Cash"]
Liability arises on declaration; record date has no entry; cash paid on payment date.（負債於宣告日產生、登記日不作分錄、發放日付現。）
Which value? decision map（用哪個價值：決策圖）
A transaction in equity — what do I record?
│
├─ Issue shares 發行股份
│ Share Capital = par × shares; excess → Share Premium
│ 股本＝面值×股數；超出計入股本溢價
│
├─ Cash dividend 現金股利
│ Declaration → liability; Record → none; Payment → cash
│
├─ Share dividend 股票股利
│ small (<~20–25%) @ MARKET; large @ PAR
│ 小額按市價、大額按面值
│
├─ Share split 股票分割
│ NO ENTRY — par & count change only 不作分錄
│
└─ Treasury 庫藏股 (cost method)
Purchase Dr.Treasury; Reissue above→Cr.SP-Treasury;
below→Dr.SP-Treasury then Retained Earnings. NEVER P/L.
Signature formulas（招牌公式）
Issue at premium：Cash ＝ Share Capital(par) ＋ Share Premium(excess)
Outstanding ＝ Issued − Treasury（流通在外＝已發行 − 庫藏股）
Basic EPS ＝ (Net income − Preference dividends) ÷ Weighted-avg ordinary shares
PE ＝ Market price ÷ EPS Dividend yield ＝ DPS ÷ Market price
Book value/share ＝ (Total equity − Preference equity) ÷ Ordinary shares outstanding
Full derivations → lecture.pdf §3–§7 · worked numbers → index.html
Issuing shares — key points（發行股份要點）
- Share Capital = par only; any excess → Share Premium（股本只記面值，超出計入溢價）
- No-par: whole proceeds to Share Capital；stated value: split like par（無面值全進股本；設定價值處理同面值）
- noncashFor assets/services: record at fair value of what is received or given（非現金按公允價值入帳）
Compound entry example (premium issue) → index §1
Dividends — key points（股利要點）
- Liability on declaration date; record date no entry; payment date pays cash（負債在宣告日；登記日不作分錄）
- Cumulative preference carries unpaid dividends as arrears — cleared before ordinary（累積優先股積欠須先清償）
- trapShare dividend: small @ market, large @ par; total equity unchanged（股票股利小額按市價、大額按面值，權益不變）
Three-date entries & $90,000 arrears allocation → index §2, §3
Treasury shares — key points（庫藏股要點）
- Contra-equity, debit balance（cost method）— deducted from equity（權益抵減、借方餘額）
- Reissue above cost → credit Share Premium—Treasury; below cost → debit SP-Treasury then Retained Earnings
- trapOwn-share transactions never hit profit or loss — no "gain/loss on sale"（自家股交易絕不入損益）
Buy / reissue above & below cost → index §4
Signature trap（招牌易錯）
Treasury credit balance / "gain on sale". Treasury Shares always carry a debit balance (contra-equity, shown in parentheses), and reissuing them — above or below cost — never produces a gain or loss on the income statement. Differences flow through Share Premium—Treasury / Retained Earnings.
最常見錯誤：把庫藏股記成貸方、或再發行時認列「出售利益」。庫藏股恆為借方（抵減項、以括號表示）；高於／低於成本再發行都不影響損益，差額走庫藏股股本溢價／保留盈餘。
Cheat sheet（歸納速覽）
| Topic 主題 | One-line point 重點 | Signature trap 陷阱 |
|---|
| Issuing 發行 | Share Capital = par; excess → premium | crediting full price to Share Capital |
| Cash dividend 現金股利 | liability on declaration; no entry on record | recording liability on record date |
| Share dividend 股票股利 | RE → capital; small@market, large@par | thinking total equity changes |
| Share split 股票分割 | no entry; par & count change | journalizing it |
| Treasury 庫藏股 | contra-equity, debit; no P/L | credit balance / "gain on sale" |
| Preference 優先股 | cumulative arrears paid before ordinary | forgetting prior-year arrears |
| EPS 每股盈餘 | (NI − pref. div) ÷ wtd-avg ordinary | using authorized shares |
After the map, get hands-on（看完導覽，動手）
1. You now hold the equity structure, decision map, signature formulas + traps.（已有結構圖、決策圖、招牌公式與易錯）
2. Read lecture.pdf for full bilingual entries and analysis.（讀 PDF 學完整分錄與分析）
3. Open index.html → work each example's journal entries / calculations step by step.（到 index 逐步看分錄與計算）
4. Finish with the Quizlet cards for active recall.（最後用 Quizlet 主動回憶）
End of map（導覽結束）
Per aspera ad astra
Full content → lecture.pdf · worked solutions → index.html · review → Quizlet