NO.PZ2016021705000046
问题如下:
The payment of a 10 percent stock dividend by a company will result in an increase in that company’s:
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?