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.
“股票股利的发放只改变所有者权益各个项目的结构,而不影响所有者权益总额。”
具体怎么改变所有者权益各个项目的结构?