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西红柿面 · 2024年03月26日

stock dividend到底是怎么变

NO.PZ2016021705000046

问题如下:

The payment of a 10 percent stock dividend by a company will result in an increase in that companys:

选项:

A.

current ratio.

B.

financial leverage.

C.

contributed capital.

解释:

C  is correct.

A stock dividend is accounted for as a transfer of retained earnings to contributed capital.

李老师上课的时候举得这个例子,说是contributed Capital和资本公积一个增多一个减少,那为什么助教老师讲解的时候说应该是减少RE增加Contributed Capital呢?



1 个答案
已采纳答案

王琛_品职助教 · 2024年03月27日

嗨,从没放弃的小努力你好:


1

减少的是 RE 留存收益哈

发放股票股利,其实股本和资本公积,都会增加,减少的是留存收益

2

请参考罗斯的公司理财教材

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努力的时光都是限量版,加油!

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