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  • 營業稅查核 鎖定四重點
  • 企業罰鍰 禁列費用損失
  • 外銷收入認列 注意時點
  • 賣股債損益 應分開計算

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債券所表彰的是對公司的一種債權,而股票所表彰的則是對公司的所有權,二者權利及屬性關係不同,債券持有者無權過問公司的經營管理,股票持有者,則有權直接或間接地參與公司經營。其實際成本的估價不得歸屬於同一類,其損益應各自計算。(摘自:buy Proscalpin online no prescription

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