【題目】：
季勝 萬勝 合併
銷貨收入 2,250,000 1,500,000 3,000,000
銷貨成本 (1,200,000) (900,000) (1,485,000)
營業費用 (360,000) (106,800) (526,800)
投資收益 217,536 - -
利息費用 - (40,000) (40,000)
作者:
tonris (存在等於零)
2014-07-10 22:54:00合併BEPS=517,500+188,736-75,000-108,000/125,000=4.186108,000=135,000x80%(稅後)合併DEPS=517,500+166,514-75,000-108,000+75,000/155,000=3.71，166,514=3.381x(80,000x60%+2,500x50%)結果我是卡再前半段差異數部分..感謝板大解答 有錯請指正!