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2004年年初的负债总额400万元,股东权益是负债总额的3倍,年资本积累率50%,2004年年末的资产负债率40%。2004年该公司的固定成本总额170万元,实现净利润300万元,所得税率33%。2004年末的股份总数为600万股,假设普通股股数在04年和05年年度内未发生变化,企业没有优先股,2004年末的普通股市价为5元/股。(计算结果保留两位小数)
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