負債性特別股股息(dividends on preferred stock liabilities)

指具負債性質之特別股所發放之股息。
Dividends passed by preferred stock liabilities.

資料來源：屏東商業技術學院

▼費用(Expenses) 顯示/隱藏(show/hide)

會計科目(Accounts)

費用類 [支出類 ](Expenses)

銷貨成本(Operating costs) 　　進貨(Purchases) 　　進貨費用 (進貨退出及讓價) (進貨折扣)(Purchase expenses) 　　進料(material purchased) 　營業費用 [銷管費用](Operating expenses) 　　銷售費用 　　管理費用(general expenses) 　　製造費用(manufacturing overhead) 　　勞務成本(service costs) 　　業務成本(agency costs) 　　推銷費用(selling expenses) 　　研究及發展費用(research and development expenses) 　營業外支出 [營業外費用](Non-operating expenses) 　　利息費用(Interest expense) 　　投資損失(Investment loss) 　　商品盤損(Loss on physical inventory) 　　處分資產損失(Loss on disposal of investments) 　　負債性特別股股息(dividends on preferred stock liabilities) 　　兌換損失(foreign exchange loss) 　　減損損失(impairment loss)