<p class=lexical__paragraph dir=ltr><u><b><strong class=lexical__textBold lexical__textUnderline style=white-space: pre-wrap;>股利是左手換右手。</strong></b></u></p><p class=lexical__paragraph dir=ltr><span style=white-space: pre-wrap;>意思是:公司把你原本投資的錢發給你~~</span></p><p class=lexical__paragraph dir=ltr><span style=white-space: pre-wrap;>股價有上漲,然後賣掉,才叫做有賺錢!!(才叫資產增加!!)</span></p><p class=lexical__paragraph dir=ltr><br></p><p class=lexical__paragraph dir=ltr><u><b><strong class=lexical__textBold lexical__textUnderline style=white-space: pre-wrap;>個人採取的股利記帳模式如下:</strong></b></u></p><p class=lexical__paragraph dir=ltr><b><strong class=lexical__textBold style=white-space: pre-wrap;>股票資產用投入成本計算</strong></b></p><p class=lexical__paragraph dir=ltr><b><strong class=lexical__textBold style=white-space: pre-wrap;>發股利時:</strong></b><span style=white-space: pre-wrap;>投入成本降低,現金增加</span><b><code spellcheck=false style=white-space: pre-wrap;><strong class=lexical__textBold lexical__textCode>(故股利收入對於個人總資產的影響是0!!!)</strong></code></b></p><ul class=lexical__ul><li value=1 class=lexical__listItem><span style=white-space: pre-wrap;>舉例:帳上股票資產100元、現金200元(總資產:300元)</span></li><li value=2 class=lexical__listItem><span style=white-space: pre-wrap;>再發了10元股利後</span></li><li value=3 class=lexical__listItem><span style=white-space: pre-wrap;>股票資產變為90元、現金為210元(總資產:300元)</span></li></ul><p class=lexical__paragraph dir=ltr><b><strong class=lexical__textBold style=white-space: pre-wrap;>賣出時:</strong></b><span style=white-space: pre-wrap;>認列損益(賣價-投入成本)</span></p><ul class=lexical__ul><li value=1 class=lexical__listItem><span style=white-space: pre-wrap;>舉例:帳上股票資產90元、現金210元(總資產:300元)</span></li><li value=2 class=lexical__listItem><span style=white-space: pre-wrap;>股票資產以110元賣出</span></li><li value=3 class=lexical__listItem><span style=white-space: pre-wrap;>認列利益20元</span></li><li value=4 class=lexical__listItem><span style=white-space: pre-wrap;>股票資產變為0元、現金為320元(總資產:320元)</span></li></ul><p class=lexical__paragraph dir=ltr><br></p><p class=lexical__paragraph dir=ltr><sub style=white-space: pre-wrap;><span class=lexical__textSubscript>以上算式為了好理解,沒有計算手續費和稅~</span></sub></p>