NO.PZ2021091701000021
问题如下:
Which of the following is least likely to affect the capital structure of Longdrive
Trucking Company? Longdrive has moderate leverage today.
选项:
A.The acquisition of a major competitor for shares
A substantial increase in share price
The payment of a stock dividend
解释:
C is correct. Stock dividends, like stock splits, have no impact on the value of a
company’s equity. Issuing shares to acquire a competitor would increase equity
relative to debt in the capital structure. Share price appreciation would also
increase the market value of equity, thus increasing equity relative to debt.
“股票分红 stock dividend:所有者权益内部科目改变,留存收益减少,股本增加,但是所有者权益总体不变的。所以不影响资本结构”
老师针对这句话可以举一个例子讲解吗?
就比如,如果股票分红100股,所有者权益内部的科目分别如何变化哈?谢谢老师。