#請益 #請益 113普考考題
請問為何答案不是c，我的想法是：X912/31. BV：1000000*4%*P1，6%+1000000*p1，6%=981，132，FV：1000000*4%*P1，3%+1000000*p1，3
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#請益 #請益 所得稅考題
1.想請問折舊的差異，未來迴轉金額1，000，000為何是在x4年 不是在x3年？2.x1年底的分錄 DTA跟DTL可以合併以淨額表示嗎？
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#請益 #請益 加權平均流通在外股數
題目：甲公司 X2 年初流通在外普通股股數為 200，000 股，X2 年初有認股權 30，000 單位流通在外， 每單位得按$40 認購普通股 1 股，5 月 1 日已認購 18，000 股，其餘
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