NO.PZ2016021705000049
问题如下：
All other things being equal, the payment of an internally financed cash dividend is most likely to result in:
选项：
A.a lower current ratio.
B.a higher current ratio.
C.the same current ratio.
解释：
A is correct.
By reducing corporate cash, a cash dividend reduces the current ratio, whereas a stock dividend (whatever the size) has no effect on the current ratio.
这题题目没说明，怎么明确current ratio的比较对象是：
1.cash div和stock div？
2.cash div的两融融资渠道：internally financed（with cash from R/E） 和externally financed（With debt）？
如果是1的比较，那么A选项(Lower current ratio)没有问题；
但如果是2的比较，那么就应该是B选项（higher current ratio）才对
