投資?保險?保險? 投資型保險商品解讀...投資型保險商品仍需有保險保障成分,,只不過只不過保單帳戶價值部分從過去保 何謂投資型保險-4
長期股權投資 - ba.tchcvs.tc.edu.twba.tchcvs.tc.edu.tw/epapers/course/980724_02.pdf ·...
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1 長期股權投資 主講人:劉昭君老師 !
Transcript of 長期股權投資 - ba.tchcvs.tc.edu.twba.tchcvs.tc.edu.tw/epapers/course/980724_02.pdf ·...
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20%()
50%()
0% 100%20%
50%
50%
20%()
()
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01/1/1 $25
20,000$1,50030%
01/4/17 @$0.510%01/12/31$80,000@$2602/4/15 @$0.5@$202/12/31$30,000@$2403/2/8 $20
$3,000
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$2520,000$1,50030%
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25*20000+1500=501500
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501,500
501,500
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xxx
xxx
xxx
xxx
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01/4/17 @$0.5
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10,000
10,000
20,000*$0.5=$10,000
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xxx
xxx
??? xxx
??? xxx
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02/4/15 10%@$0.5
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10,000
10,00020,000*$0.5=$10,000
1.2.
=20,000*(1+10%)
=22,000
501,500 10,000
491,500
=491,500/22,000=22.34
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01/12/31$80,000@$26
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80,000*30%=24,000
24,000
24,000
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02/4/15 @$0.5@$2
02/12/31$30000@$24
11,000 11,000(22000*0.5)
1.2.
=22,000*(1+20%)=26400
491,50024,000
11,000
504,500=504,500/26,400=19.11
9,000
9,000
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~03/2/8$20$3,000
$20*26,400-3,000=525,000
- 504,500
20,500
525,000
504,500
20,500