NO.PZ2016012101000106
问题如下：
Jaderong Plinkett Stores reported net income of $25 million. The company has no outstanding debt. Using the following information from the comparative balance sheets (in millions), what should the company report in the financing section of the statement of cash flows in 2010?
选项：
A.Issuance of common stock of $42 million; dividends paid of $10 million.
B.Issuance of common stock of $38 million; dividends paid of $10 million.
C.Issuance of common stock of $42 million; dividends paid of $40 million.
解释：
A is correct.
The increase of $42 million in common stock and additional paid-in capital indicates that the company issued stock during the year. The increase in retained earnings of $15 million indicates that the company paid $10 million in cash dividends during the year, determined as beginning retained earnings of $100 million plus net income of $25 million minus ending retained earnings of $115 million, which equals $10 million in cash dividends.
解析：2010年common stock和paid-in capital common stock都增加了，说明当年公司发了新股，会带来CFF的流入，2是新发行股票面值部分带来的收入，40是超过面值部分的溢价，总流入金额是二者之和即2+40=42。Dividend paid可以用RE的BASE法则计算，100+NI-dividend=115，NI根据题目已知是25，可算出dividend=10。
根据题目的表述怎么变成paid-in capital变成股本溢价了，还是additional paid-in capital common stock相当于capital surplus?
