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請幫我作這題分錄

斯寧公司發行面值$10之普通股12,000股交換送貨用卡車一部，
若卡車公允價值$300,000，斯寧公司為未上市公司，試作發行分錄。

順便問一下未上市公司是什麼意思?
題目提到〝斯寧公司為未上市公司〞，意指斯寧公司的股價沒有公平市價
所以12,000股股票價值要以所交換的卡車公平市價30萬入帳
12,000股普通股股本=12,000*10=12萬
資本公積-普通股溢價=30萬-12萬=18萬，故發行分錄
借：運輸設備 300,000
貸：普通股股本 120,000
貸：資本公積-普通股溢價 180,000

參考資料 僅供參考

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【綜合報導】名媛李珍妮女兒的生父之謎，至今未解，風波男主角之一、開發金執行副總吳春台神隱多日後，昨首度露面，被是否與李珍妮之女驗DNA，他快閃不答，不過在研討會上卻首度對舊情人李珍妮和前情敵宣明智發表看法，「有朋友說，這個女的價值觀嚴重扭曲」，並指「消息炒到連NCC都看不下去，來打過招呼。」

吳春台也相當在意《蘋果》對他及宣明智進行身家PK，他強調，雖然宣明智資產勝過他，但他的身高比較高。吳調侃宣：「《蘋果》寫我身高175公分，宣明智165公分，所以是吳春台勝！面對認女風波，吳春台昨用自己的方式幽了所有當事人一默，李珍妮則說：「我看不出來他在講誰，搞不好在說米凱莉！反正DNA出來，看誰是人渣，大家就知道了。」

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蘋果日報-趕辦護照　吳敦義女兒耍特權 外交部狗腿聽命
外交部領事事務局官網明定，桃園國際機場不受理國人臨櫃申請護照，但這規定碰到副總統女兒就轉彎！副總統吳敦義女兒吳子安前天與家人出國旅遊，到機場才發現兒子護照效期不足，她致電吳敦義辦公室等單位求援，外交部隨即派專人在1小時內趕辦出新護照。領務局長昨稱不知吳子安身分，是擔心她旅行泡湯，「於心不忍」才予協助。網友痛批吳子安耍特權，外交部則是拍馬屁還「白賊」（台語，指說謊）硬拗，該改名「狗腿部」。

聯合報-徐生明心肌梗塞猝逝　享年55歲
義大犀牛總教練徐生明昨天比賽過後，在住家附近散步、慢跑，回家後突然心肌梗塞，送醫後不治，享年五十五歲。

中國時報-隱瞞10餘年　主動爆料　外遇…薄熙來認了
薄熙來案「世紀大審」進入第3天，薄熙來在抗辯貪汙案時，突然自己爆料「我有過外遇」，導致妻子谷開來憤而把兒子薄瓜瓜帶到英國念書。對照薄瓜瓜1999年入英國哈羅公學就讀，當時薄熙來任大連市長，他和多位女星過從甚密，其中一位外傳是大連電視台美女主播張偉杰。

自由時報-扶老攜幼　守護台灣　公民反核大合唱
為了下一代，無懼日頭赤焰焰，兩千位台灣公民昨天上午在自由廣場，頂著烈陽，扶老攜幼參加由媽媽監督核電廠聯盟等九個團體舉辦的戶外全民大合唱反核歌曲《孩子的天空》ＭＶ錄製，用歌聲守護台灣下一代，並疾呼馬政府立刻停建核四，提出非核家園時間表

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NOWnews.com 今日新聞網

2013年8月24日 14:32

"); $(".story_photo .videoPlay").hover ( function(){$(this).css({"opacity":"0"})}, function(){$(this).css({"opacity":"1"})} ) } //照片區塊出現 $(".story_photo").fadeIn(1000); //寫入第一張照片 var firstimg = $(".story_photo img:first").attr("rel"); $(".story_photo img:first").attr("src",firstimg); $(".story_photo li:not(:first)").hide(); //判斷是否有多張照片，寫入開關 var li_nums = $(".story_photo li").length; var openclose = ' 更多照片 ' if (li_nums > 1) { $(".story_photo .p_switcher").append(openclose); } //控制錨點 if (li_nums > 1) { $('.open_btn, .story_photo img').click(function(){ $('.news_story').ScrollTo(500); }); $('.close_btn, .story_photo img').click(function(){ $('.news_story').ScrollTo(500); }); } else { $(".story_photo img").css("cursor","none").attr("title","");//一張圖時 $(".p_switcher").hide(); } //點擊圖片或開關，展開其他圖片 $("a.open_close").click(function(){ //寫入其他圖片路徑 $(".story_photo img:not(:first)").each(function(){ var imgsrc = $(this).attr("rel"); $(this).attr("src",imgsrc); }); $(".story_photo li:not(:first)").slideToggle(500); $(".open_close span").toggle(); }); if (video_link>0){ // 如果有影音，點圖連到影音頁 $(".story_photo img, .story_photo .videoPlay").css("cursor","pointer").attr("title","點擊觀看影音新聞");//設定游標 $(".story_photo img, .story_photo .videoPlay").click(function(){ var videoURL = $(".story_photo .video_link a").attr("href"); location.href=videoURL; }); } else { //沒影音時，點圖展開其它圖 if (li_nums > 1) {//一張圖以上 $(".story_photo img").css("cursor","pointer").attr("title","點擊展開");//設定游標 } $(".story_photo img").click(function(){ //寫入其他圖片路徑 $(".story_photo img:not(:first)").each(function(){ var imgsrc = $(this).attr("rel"); $(this).attr("src",imgsrc); }); $(".story_photo li:not(:first)").slideToggle(500); $(".open_close span").toggle(); }); } //------------------- });

• 

  台大醫師柯文哲。（圖／記者林修卉攝）

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作者mico066 (mico)

看板hardware

標題[請益] B75M-D3H 無預警關機

時間Sun Aug 25 01:33:49 2013

推 a2935373:沒有報急件這種東西吧 另外直接送技嘉的維修中心比較快 08/25 01:54

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日本好玩景點(20點)東京 東京迪士尼樂園...北海道 富良野 北海道道央的富良野是全日本最浪漫的地方，富良野位於北海道正中央...北海道名產,北海道 旅行社,北海道自由行,日本北海道,北海道地圖,北海道馬油 北海道...

作者ianqoo2000 (相宇玄)

看板TaiwanDrama

標題[LIVE] 緯來電影台《黑道上錯身》

時間Sat Aug 24 20:46:05 2013

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→ ianqoo2000:同時間《甜點店》最終回，感覺這邊應該不會有人XD 08/24 20:56

→ ianqoo2000:好像還不錯 08/24 21:04

→ ianqoo2000:導演胡寧遠，動作拍得不錯 08/24 21:17

→ ianqoo2000:原來是這樣被交換的，醫生是陸小曼XDDD 08/24 21:18

→ ianqoo2000:七天鑑賞期 08/24 21:18

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作者saroku123 (以奈特)

看板Japandrama

標題[心得] 海女 #126 &第22週預告

時間Sat Aug 24 07:45:57 2013

推 icecat0802:雖然看過預告 但水秋抱時還是忍不住大叫じぇじぇじぇ！ 08/24 07:55

推 Pikachu:看官網預告 春子是為了給小秋當範本 然後鈴鹿這時出現了.. 08/24 07:57

→ saroku123:終於要攤牌了 08/24 07:58

推 padmae:這一話算是東京篇的小總結 春子的"謝謝"抗爭終於結束 XD 08/24 08:14

→ padmae:爐子告白那邊好可憐 我都要為他流淚了 orz 08/24 08:16

→ padmae:學長在一旁緊盯著電話超緊張 下週是小秋初吻搶奪戰 XD 08/24 08:18

→ padmae:小秋對爐子的告白到底是真的聽不清楚還是裝傻呢? 08/24 08:20

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【林振義／高雄報導】潭美颱風快速通過，高雄颳起強陣風，凱旋四路、鎮興路口的路樹，不勘強風襲擊倒塌，佔滿半個路面。騎機車上班的黃小姐，卻因為路燈昏暗，撞上倒塌的路樹，機車撞的破爛，還好人沒受傷。而一名看完電影準備載女友回家的吳姓駕駛，因此處路燈昏暗加上瞬間又降下大雨，視線不佳差點撞上倒塌的路樹，趕緊將車掉頭，停在倒塌路樹前開啟閃黃燈警示來車，等到警方及養工處人員前來處理後才離去，吳先生表示：他家雖住屏東林邊有點距離，但是這裏視線不佳加上有路樹倒塌，很容易撞上，所以花點時間幫忙警示錄人避免出事很值得。

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呂烱昌

2013年8月23日 09:33

"); $(".story_photo .videoPlay").hover ( function(){$(this).css({"opacity":"0"})}, function(){$(this).css({"opacity":"1"})} ) } //照片區塊出現 $(".story_photo").fadeIn(1000); //寫入第一張照片 var firstimg = $(".story_photo img:first").attr("rel"); $(".story_photo img:first").attr("src",firstimg); $(".story_photo li:not(:first)").hide(); //判斷是否有多張照片，寫入開關 var li_nums = $(".story_photo li").length; var openclose = ' 更多照片 ' if (li_nums > 1) { $(".story_photo .p_switcher").append(openclose); } //控制錨點 if (li_nums > 1) { $('.open_btn, .story_photo img').click(function(){ $('.news_story').ScrollTo(500); }); $('.close_btn, .story_photo img').click(function(){ $('.news_story').ScrollTo(500); }); } else { $(".story_photo img").css("cursor","none").attr("title","");//一張圖時 $(".p_switcher").hide(); } //點擊圖片或開關，展開其他圖片 $("a.open_close").click(function(){ //寫入其他圖片路徑 $(".story_photo img:not(:first)").each(function(){ var imgsrc = $(this).attr("rel"); $(this).attr("src",imgsrc); }); $(".story_photo li:not(:first)").slideToggle(500); $(".open_close span").toggle(); }); if (video_link>0){ // 如果有影音，點圖連到影音頁 $(".story_photo img, .story_photo .videoPlay").css("cursor","pointer").attr("title","點擊觀看影音新聞");//設定游標 $(".story_photo img, .story_photo .videoPlay").click(function(){ var videoURL = $(".story_photo .video_link a").attr("href"); location.href=videoURL; }); } else { //沒影音時，點圖展開其它圖 if (li_nums > 1) {//一張圖以上 $(".story_photo img").css("cursor","pointer").attr("title","點擊展開");//設定游標 } $(".story_photo img").click(function(){ //寫入其他圖片路徑 $(".story_photo img:not(:first)").each(function(){ var imgsrc = $(this).attr("rel"); $(this).attr("src",imgsrc); }); $(".story_photo li:not(:first)").slideToggle(500); $(".open_close span").toggle(); }); } //------------------- });

• 

  日本航空自衛隊E-2C預警機。〔圖／航空自衛隊〕

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作者losecontral (五子棋好難喔>///<)

看板Boy-Girl

標題[討論] 讓閃光暴怒的一句話

時間Sun Aug 25 01:21:20 2013

推 a3315525:有點白目... 08/25 01:29

→ momogi1105:是還滿白痴的...是不會說因為他疼我嗎？ 08/25 01:29

推 feelthat:平時亂開無意義的玩笑 我想真的有問題 你也容易不忠感情 08/25 01:30

推 dwng1274:嘖嘖 08/25 01:30

→ feelthat:謹言慎行 08/25 01:31

推 btogegu:這句話說跟你id一樣失去控制了~很不妥~~ 08/25 01:31

推 angelavictor:哈哈哈，整個好白目。(<-比降還白目） 08/25 01:31

→ eurodream7:太白目了...小心成真你男友的真心被蹧蹋 08/25 01:32

推 soreness:是我聽到這句就不想出那一半了 08/25 01:33

→ Iamwithyou:真的白目 08/25 01:33

→ sandy0717c:超白目....這不是等於跟他說"現在我們只是玩玩而已" 08/25 01:35

噓 GbmanOGC:大家這麼客氣? 08/25 01:35

推 fania:白目 不解釋 08/25 01:36

推 kinny741224:白目 08/25 01:36

噓 pate41:火大 08/25 01:36

推 vklo:超白目..為何會想說那句啊= = 08/25 01:36

噓 Beersheep:豈止是白目 當場分手都算客氣了 08/25 01:37

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作者ambercky (卡該)

看板Food

標題[食記] 台北 夏天好滋味 土芒果冰@西門町芒菓冰

時間Sat Aug 24 23:41:05 2013

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作者z14753 (@#$%)

站內car

標題[問題] 求解惑，感應晶片掉了

時間Sat Aug 24 10:49:24 2013

推 ajaicky:1正確2沒有3不用原廠 08/24 11:05

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【晏明強／台北報導】副總統吳敦義女兒吳子安攜子出國旅遊，因小孩護照效期不足臨時在機場由外交部補辦護照，遭質疑享受特權並因此讓同機旅客空等延誤班機起飛，人目前在帛琉的吳子安得知媒體報導後，今天凌晨傳簡訊給吳敦義幕僚澄清。她表示，看了小孩護照過期在機場處理的新聞，她相信是華航地勤人員爆的料，但媒體報導除外交部說法外，「諸多內容是編造的」。

吳子安強調，她們一家在中午1時15分前11分鐘就到機艙了（並未延誤班機起飛），且她也不可能去逛免稅店，因為她都在（華航）櫃台等消息。吳還說，因為帛琉的電話及網路不佳，不方便打電話給爸媽（吳敦義、蔡令怡），希望幕僚代為轉達，「不好意思（讓）他們受到打擾了」。

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【張欽、實習記者陳錦茵／台北報導】台北地院今開庭審理台北市議員賴素如涉收賄百萬貪污案，雖賴素如至今仍否認收到的100萬元是賄款，但白手套彭建銘證稱，賴前年底向他提到，一讀通過已先拿100萬元，300萬元還是要給，甚至再加碼要500萬元，也曾請莊姓友人向賈二慶、程宏道反映，賴在關心300萬元，直到去年元月19日，賴就將100萬元退還他。

檢方起訴指，賴素如涉接受業者太極雙星金主程宏道等人賄賂，以交換賴女在北市議會替太極雙星護航，賴女並要求依「1、3、6」分三階段付現，包括100萬元前金、提案二讀通過付300萬元、確定得標再付尾款600萬元，共1000萬元，後來又再追加500萬元，將賄款提高到1500萬元。

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作者Nyoman (又一年)

看板ask

標題[請問] 這首歌的歌名(有自哼幾秒)

時間Sat Aug 24 02:04:14 2013

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作者loloman (吃飽的感覺真好)

看板car

標題[問題] V6引擎 vs 分電盤

時間Sun Aug 25 01:41:41 2013

推 goitaly:少一缸點火會很震喔 立馬就會察覺 08/25 01:45

→ iamspy:少一兩缸運轉 甚至開一開不穩 聚震之後會熄火 個人深切之痛 08/25 01:50

→ iamspy:當初是v6 3.0所以少兩缸 沒察覺到變沒力 08/25 01:51

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知識問題|

發問者：	無敵殺手 ( 初學者 5 級)
發問時間：	2013-08-22 14:08:55 ( 還有 9 天發問到期 )
解答贈點：	5 ( 共有 0 人贊助 )
回答：	0 意見： 0

次元入侵 防禦的達人 接了這任務之後 要怎麼放棄任務

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2013年8月24日 11:19

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  中華民國副總統吳敦義。（資料照片／記者王鼎鈞攝）

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