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EmilyZhou · 2024年09月28日

不是一共只有三大表吗？所有者权益表是什么？

  1. CFA I
  2. FRA

NO.PZ2016012102000012

问题如下：

If a company raises $20 million by new common stock's issuance, which of the financial statements will be impacted by this transaction?

选项：

A.

Balance sheet, the statement of comprehensive income, and cash flow statement.

B.

Income statement, statement of owners' equity.

C.

Balance sheet, cash flow statement, and statement of owners' equity.

解释：

C is correct.

Balance sheet is increased by assets ( $20 million cash) and equity (new common stock). The $20 million is a cash inflow from financing and shows in the cash flow statement. It is also an increase in contributed capital and shows in the statement of owners' equity . The income statement is not affected by new common stock's issurance.

考点：财务报表科目

资产负债表因资产（$20 m cash）和股权（新普通股）而增加。 $20 m是现金流量表中的融资现金流入， 同时也是所有者权益表中的投入资本( contributed capital )增加。 损益表不受新普通股发行的影响。

不是一共只有三大表吗？所有者权益表是什么？

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1 个答案

Kiko_品职助教 · 2024年09月29日

嗨，努力学习的PZer你好：


我们做财务分析的时候通常主要看的是三大报表，但不是只有三大报表。所有者权益变动表是反映构成所有者权益的各组成部分当期的增减变动情况的财务报表。这道题投入资本( contributed capital )增加，所以所有者权益变动表有变化。关于这个表我们了解到这个程度即可。主要考察的还是三大报表。

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