证券从业资格考试
[{
"id" : "2",
"name" : "股票概述",
"children" : [ {
"id" : "3",
"name" : "
一节一、股票的概念
",
"children" : [ {
"id" : "5",
"name" : "定义",
"children" : [ ]
}, {
"id" : "7",
"name" : "性质",
"children" : [ {
"id" : "9",
"name" : "有价证券",
"children" : [ ]
}, {
"id" : "11",
"name" : "要式证券",
"children" : [ ]
}, {
"id" : "13",
"name" : "证权证券",
"children" : [ {
"id" : "15",
"name" : "设权证券:证券所代表的权利本来不存在,随着证券的制作而产生",
"children" : [ ]
}, {
"id" : "17",
"name" : "证权证券:证券是权利的一种物化的外在形式,权利的载体,权利已经存在",
"children" : [ ]
} ]
}, {
"id" : "19",
"name" : "资本证券",
"children" : [ {
"id" : "21",
"name" : "股票不是一种现实资本,股份公司通过发行股票筹措资金,是公司用于运营的真实资本",
"children" : [ ]
}, {
"id" : "23",
"name" : "股票独立于真实资本之外,在股票市场进行着独立的价值运动,是一种虚拟资本",
"children" : [ ]
} ]
}, {
"id" : "25",
"name" : "综合权利证券",
"children" : [ {
"id" : "27",
"name" : "物权证券:证券持有者对公司的财产有直接支配处置权的证券",
"children" : [ ]
}, {
"id" : "29",
"name" : "债权证券:证券持有者为公司债权人的证券",
"children" : [ ]
}, {
"id" : "31",
"name" : "股票不是前两者",
"children" : [ ]
} ]
} ]
}, {
"id" : "33",
"name" : "特征",
"children" : [ {
"id" : "35",
"name" : "收益性",
"children" : [ {
"id" : "37",
"name" : "最基本的特征",
"children" : [ ]
} ]
}, {
"id" : "39",
"name" : "风险性",
"children" : [ ]
}, {
"id" : "41",
"name" : "流动性",
"children" : [ ]
}, {
"id" : "43",
"name" : "永久性",
"children" : [ {
"id" : "45",
"name" : "股票所载有权利的有效性始终不变,是一种无限期的法律凭证",
"children" : [ ]
}, {
"id" : "47",
"name" : "有效期与股份公司的存续期间相联系,二者并存",
"children" : [ ]
}, {
"id" : "49",
"name" : "代表着股东的永久性投资,当然持有者可以出售而转让",
"children" : [ ]
}, {
"id" : "51",
"name" : "股东不能要求退股,通过股票募集到的资金,在公司存续期间是一笔稳定的自有资本",
"children" : [ ]
} ]
}, {
"id" : "53",
"name" : "参与性",
"children" : [ ]
} ]
}, {
"id" : "55",
"name" : "分类",
"children" : [ {
"id" : "57",
"name" : "股东享有权利不同",
"children" : [ {
"id" : "59",
"name" : "二、普通股票
",
"children" : [ {
"id" : "61",
"name" : "通过发行普通股所筹集的资金,成为股份公司注册资本的基础",
"children" : [ ]
}, {
"id" : "63",
"name" : "普通股东权利",
"children" : [ {
"id" : "65",
"name" : "公司重大决策参与权",
"children" : [ {
"id" : "67",
"name" : "可委托代理人出席股东大会",
"children" : [ ]
}, {
"id" : "69",
"name" : "每份股有一表决权 ,但公司持有本公司股份没有表决权",
"children" : [ {
"id" : "71",
"name" : "选择管理者权",
"children" : [ ]
} ]
} ]
}, {
"id" : "73",
"name" : "公司资产收益和剩余资产分配权",
"children" : [ {
"id" : "75",
"name" : "资产收益权限制",
"children" : [ {
"id" : "77",
"name" : "法律上的限制",
"children" : [ {
"id" : "79",
"name" : "股份公司只能用留存收益支付红利",
"children" : [ ]
}, {
"id" : "81",
"name" : "红利的支付不能减少其注册资本",
"children" : [ ]
}, {
"id" : "83",
"name" : "公司在无力偿债时不能支付红利",
"children" : [ ]
} ]
} ]
} ]
}, {
"id" : "85",
"name" : "其他",
"children" : [ {
"id" : "87",
"name" : "知情权",
"children" : [ ]
}, {
"id" : "89",
"name" : "处置权",
"children" : [ ]
}, {
"id" : "91",
"name" : "优先认股权",
"children" : [ {
"id" : "93",
"name" : "当股份公司为增加公司资本而决定增加发行新的股票时,",
"children" : [ ]
}, {
"id" : "95",
"name" : "……原普通股股东享有的按其持股比例,",
"children" : [ ]
}, {
"id" : "97",
"name" : "……已低于市价的某一特定价格优先认购一定数量新发行股票的权利",
"children" : [ ]
}, {
"id" : "99",
"name" : "目的",
"children" : [ {
"id" : "101",
"name" : "保证普通股股东在股份公司中保持原有的持股比例",
"children" : [ ]
}, {
"id" : "103",
"name" : "保护原普通股股东的利益和持股价值",
"children" : [ ]
} ]
} ]
} ]
} ]
}, {
"id" : "105",
"name" : "义务",
"children" : [ {
"id" : "107",
"name" : "出资义务",
"children" : [ {
"id" : "109",
"name" : "遵守公司章程",
"children" : [ ]
}, {
"id" : "111",
"name" : "已发行驶股东权利",
"children" : [ ]
} ]
}, {
"id" : "113",
"name" : "不得滥用股东权利的义务",
"children" : [ ]
} ]
} ]
}, {
"id" : "115",
"name" : "特别股票",
"children" : [ {
"id" : "117",
"name" : "三、优先股
",
"children" : [ {
"id" : "119",
"name" : "定义",
"children" : [ ]
}, {
"id" : "121",
"name" : "特征",
"children" : [ {
"id" : "123",
"name" : "收益相对固定",
"children" : [ {
"id" : "125",
"name" : "股息率固定",
"children" : [ ]
} ]
}, {
"id" : "127",
"name" : "股息分派优先",
"children" : [ {
"id" : "129",
"name" : "可分配利润先给优先,再分给普通",
"children" : [ ]
} ]
}, {
"id" : "131",
"name" : "清偿顺序:剩余财产债权人=>优先股=>普通股",
"children" : [ ]
}, {
"id" : "133",
"name" : "权利范围小:无表决权,特定事务有投票权。未付股息时,有表决权",
"children" : [ ]
} ]
}, {
"id" : "135",
"name" : "优先股与普通股、债券、其他区别
",
"children" : [ ]
}, {
"id" : "137",
"name" : "意义",
"children" : [ {
"id" : "139",
"name" : "对发行人",
"children" : [ ]
}, {
"id" : "141",
"name" : "对投资人",
"children" : [ ]
} ]
}, {
"id" : "143",
"name" : "分类",
"children" : [ {
"id" : "145",
"name" : "股息率",
"children" : [ {
"id" : "147",
"name" : "固定",
"children" : [ ]
}, {
"id" : "149",
"name" : "浮动",
"children" : [ ]
} ]
}, {
"id" : "151",
"name" : "分红",
"children" : [ {
"id" : "153",
"name" : "强制",
"children" : [ ]
}, {
"id" : "155",
"name" : "非强制",
"children" : [ ]
} ]
}, {
"id" : "157",
"name" : "累计",
"children" : [ {
"id" : "159",
"name" : "可累积",
"children" : [ ]
}, {
"id" : "161",
"name" : "非累积",
"children" : [ {
"id" : "163",
"name" : "当年不足以支付时,不能要求公司以后补发",
"children" : [ ]
} ]
} ]
}, {
"id" : "165",
"name" : "剩余分配",
"children" : [ {
"id" : "167",
"name" : "参与",
"children" : [ {
"id" : "169",
"name" : "先获优先股息,再与普通股东分享公司剩余收益",
"children" : [ ]
} ]
}, {
"id" : "171",
"name" : "非参与",
"children" : [ {
"id" : "173",
"name" : "不参与公司额外分红",
"children" : [ ]
} ]
} ]
}, {
"id" : "175",
"name" : "转换普通股",
"children" : [ {
"id" : "177",
"name" : "可转换",
"children" : [ ]
}, {
"id" : "179",
"name" : "不可转换",
"children" : [ ]
} ]
}, {
"id" : "181",
"name" : "回购",
"children" : [ {
"id" : "183",
"name" : "可回购",
"children" : [ ]
}, {
"id" : "185",
"name" : "不可回购",
"children" : [ ]
} ]
} ]
} ]
} ]
} ]
}, {
"id" : "187",
"name" : "是否记载股东姓名",
"children" : [ {
"id" : "189",
"name" : "记名~",
"children" : [ {
"id" : "191",
"name" : "在股票票面和股份公司的股东名册上记载股东姓名的股票",
"children" : [ {
"id" : "193",
"name" : "特点",
"children" : [ {
"id" : "195",
"name" : "股东权利归属于记名股东",
"children" : [ ]
}, {
"id" : "197",
"name" : "可以一次或分次缴纳出资",
"children" : [ ]
}, {
"id" : "199",
"name" : "转让相对复杂或受限制",
"children" : [ ]
}, {
"id" : "201",
"name" : "便于挂失,相对安全",
"children" : [ ]
} ]
} ]
} ]
}, {
"id" : "203",
"name" : "无记名~",
"children" : [ ]
} ]
}, {
"id" : "205",
"name" : "是否在股票票面上标明金额",
"children" : [ {
"id" : "207",
"name" : "有面额股票",
"children" : [ ]
}, {
"id" : "209",
"name" : "无面额股票",
"children" : [ ]
} ]
} ]
}, {
"id" : "211",
"name" : "资本管理概念",
"children" : [ {
"id" : "213",
"name" : "股利政策",
"children" : [ {
"id" : "215",
"name" : "是否发放股利,发放多少股利及何时发放等方面的制度和政策",
"children" : [ {
"id" : "217",
"name" : "现金分红 派现",
"children" : [ ]
}, {
"id" : "219",
"name" : "股票股利 送股",
"children" : [ {
"id" : "221",
"name" : "公司对原有股东无偿派发股票",
"children" : [ ]
} ]
}, {
"id" : "223",
"name" : "相关日期",
"children" : [ {
"id" : "225",
"name" : "股利宣布日",
"children" : [ {
"id" : "227",
"name" : "董事会将分红派息的消息公布于众",
"children" : [ ]
} ]
}, {
"id" : "229",
"name" : "股权登记日",
"children" : [ {
"id" : "231",
"name" : "统计确认参加本期股利分配的股东的日期,",
"children" : [ ]
}, {
"id" : "233",
"name" : "……此时持有公司股票的股东方能享受股利发放",
"children" : [ ]
}, {
"id" : "235",
"name" : "此前认购普,享有优先认股权;此后购,不享",
"children" : [ ]
} ]
}, {
"id" : "237",
"name" : "除息除权日",
"children" : [ {
"id" : "239",
"name" : "股登1个工作日后,本日及后买入股票不再享有本期股利",
"children" : [ ]
} ]
}, {
"id" : "241",
"name" : "派发日",
"children" : [ {
"id" : "243",
"name" : "股利正式发放给股东",
"children" : [ ]
} ]
} ]
} ]
}, {
"id" : "245",
"name" : "体现了公司的发展战略和经营思路",
"children" : [ ]
}, {
"id" : "247",
"name" : "稳定可预测的股利政策有利于股东利益最大化",
"children" : [ ]
}, {
"id" : "249",
"name" : "是股份公司稳健经营的重要指标",
"children" : [ ]
} ]
}, {
"id" : "251",
"name" : "股份变动",
"children" : [ {
"id" : "253",
"name" : "增发和定向增发",
"children" : [ {
"id" : "255",
"name" : "增发:股份公司向不特定对象 公开募集股份的行为",
"children" : [ ]
}, {
"id" : "257",
"name" : "定向增发:股份公司采用非公开方式向特定对象发行股票的行为",
"children" : [ ]
} ]
}, {
"id" : "259",
"name" : "配股",
"children" : [ {
"id" : "261",
"name" : "上市公司向原股东配售股份,通常低于市场价",
"children" : [ ]
} ]
}, {
"id" : "263",
"name" : "资本公积金转增股本",
"children" : [ {
"id" : "265",
"name" : "在股东权益内部,把资本公积金转入股本账户,",
"children" : [ ]
}, {
"id" : "267",
"name" : "……并按照投资者所持有公司股份份额比例的大小分到各个投资者的账户中,以此增加每个投资者的投入资本。",
"children" : [ ]
}, {
"id" : "269",
"name" : "资本公积金:在公司的生产经营之外,由资本、资产本身及其他原因形成的股东权益收入。",
"children" : [ ]
}, {
"id" : "271",
"name" : "资公来源:最常见:股票发行溢价",
"children" : [ ]
}, {
"id" : "273",
"name" : "发生后,股东权益总量和每位股东占公司的股份比例均未发生变化,唯一变化是发行在外的股份总量增加",
"children" : [ ]
} ]
}, {
"id" : "275",
"name" : "股份回购",
"children" : [ ]
}, {
"id" : "277",
"name" : "可转换债券转换为股票",
"children" : [ ]
}, {
"id" : "279",
"name" : "股票分割和合并",
"children" : [ {
"id" : "281",
"name" : "理论上,不改变公司实收资本与每位股东权益比重 ",
"children" : [ ]
}, {
"id" : "283",
"name" : "理论上,股东所持股票市值不发生变化",
"children" : [ ]
}, {
"id" : "285",
"name" : "实际上,会刺激股价上升或下降",
"children" : [ ]
}, {
"id" : "287",
"name" : "分割常见高价股、并股常见低价股",
"children" : [ ]
} ]
} ]
} ]
} ]
}, {
"id" : "289",
"name" : "一节四、我国股票类型
",
"children" : [ {
"id" : "291",
"name" : "国家股",
"children" : [ {
"id" : "293",
"name" : "由国务院或地方人民政府(国家)授权的部门持有",
"children" : [ ]
}, {
"id" : "295",
"name" : "国有股权的组成部分",
"children" : [ ]
}, {
"id" : "297",
"name" : "依法纳入国有资产经营预算",
"children" : [ ]
}, {
"id" : "299",
"name" : "国有资产管理部门是国有股权行政管理的专职机构",
"children" : [ ]
}, {
"id" : "301",
"name" : "可以转让,但应符合国家有关规定",
"children" : [ ]
}, {
"id" : "303",
"name" : "资金来源",
"children" : [ {
"id" : "305",
"name" : "现有国有企业改组为股份公司时所拥有的净资产",
"children" : [ ]
}, {
"id" : "307",
"name" : "现阶段有权代表国家投资的政府部门向新组建的股份公司的投资",
"children" : [ ]
}, {
"id" : "309",
"name" : "经授权代表国家的投资公司、资产经营公司、经济实体性总公司等机构向新组建股份公司的投资",
"children" : [ ]
} ]
} ]
}, {
"id" : "311",
"name" : "法人股",
"children" : [ {
"id" : "313",
"name" : "企业法人或具有法人资格的事业单位和社会团体以其依法可支配的资产投入公司形成的股份",
"children" : [ ]
} ]
}, {
"id" : "315",
"name" : "社会公众股",
"children" : [ ]
}, {
"id" : "317",
"name" : "外资股",
"children" : [ {
"id" : "319",
"name" : "境内上市~",
"children" : [ {
"id" : "321",
"name" : "B股",
"children" : [ ]
} ]
}, {
"id" : "323",
"name" : "境外上市~",
"children" : [ ]
}, {
"id" : "325",
"name" : "红筹股",
"children" : [ {
"id" : "327",
"name" : "不属于外资股,中国境外注册,香港上市,但主要业务在中国内地或大部分股东权益来自内地",
"children" : [ ]
} ]
} ]
}, {
"id" : "329",
"name" : "已完成股权分置改革的公司,按股份流通受限划分类别",
"children" : [ ]
} ]
} ]
}]