mdfb79

这个租赁我也纠结了一阵子
LEASE A和L 由于支付INTEREST EXPENSE 和 DEPRECIATION造成账面的差异
应该还是在L里面的UNAMORTIZATION（正负的问题） 而不入EQUITY
计算EBIT只是MINUS DEPRECIATION  而经营性租赁是MINUS LEASE PAYMENT
所以EBIT高还有在EARLY YEARS FINANCE LEASE  NI 比 OPERATING LEASE NI 高
The payment of a 10 percent stock dividend by a company will result in an increase in that company's contributed capital.
这个不是派现而是配股 书前面专门讲了增发 回购的加权流通股如何计算
stock dividend is accounted for as a transfer of retained earnings to contributed captial.
不拿R/E分拿什么分  本来就是股东的
EQUITY=CONTRIBUTED CAPITAL + ENDING RETAINED EARNINGS