参考答案

(1)现金股利所得税=40000×0.2×10%=800(万元)股票股利所得税=40000×6/10×2×10%=4800(万元)
(2)股东实际收到的现金股利=40000×0.2-800-4800=2400(万元)
(3)资本公积转增股本=40000×4/10×2=32000(万元)发放股票股利增加股本=40000×6/10×2=48000(万元)分配后的股本=80000+32000+48000=160000(万元)分配后的资本公积=60000-32000=28000(万元)分配后的未分配利润=120000-40000×0.2- 48000=64000(万元)
(4)除权参考价=(36-0.2)/(1+6/10+4/10)=17.9(元)
(5)股票分割后权益各项目的金额不变,所以,与第(3)问的结果一致。股票分割后的每股市价=17.9/2=8.95(元),该公司实行股票分割的主要目的在于通过增加股票股数降低每股市价,从而吸引更多的投资者。English answers:
(1) The tax for cash dividend=40000×0.2×10%=800(万元)The tax for stock dividend=40000×6/10×2×10%=4800(万元)
(2) Cash dividend received=40000×0.2- 800- 4800=2400(万元)
(3) Stock capital converted from contributed surplus=40000×4/10×2=32000(万元)Increased stock capital by issuing stock dividend=40000×6/10×2=48000(万元)Stock capital after distribution= 80000+32000+48000=160000(万元)Contributed surplus after distribution= 60000-32000=28000(万元)Undistributed profit after distribution=120000 - 40000×0.2- 48000=64000(万元)
(4) Price of ex rights=(36 -0.2)/(1+6/10+4/10)=17.9(元)
(5) The items of owners' equity is constant after stock split-up,so the result is thesame as the question 3.the price per share after stock split- up= 17.9/2=8.95yuan, forthe company, the main purpose for stock split- up is to reduce the price per share byincreasing the number of stocks in order to attract more investors.