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灰飞翔的猫 · 2025年01月01日

没太理解表格数据

  1. CFA I
  2. FRA

NO.PZ2024011002000048

问题如下：

Assume U.S. GAAP applies unless otherwise noted. Jaderong Plinkett Stores reported net income of $25 million, which equals the company’s comprehensive income. The company has no outstanding debt. Using the following information from the comparative balance sheets (in millions), what should the company report in the financing section of the statement of cash flows?


选项：

A.Issuance of common stock $42 million; dividends paid of $10 million.

B.Issuance of common stock $38 million; dividends paid of $10 million.

C.Issuance of common stock $42 million; dividends paid of $40 million.

解释：

The increase of $42 million in common stock and additional paid-in capital indicates that the company issued stocks during the year. The increase in retained earnings of $15 million indicates that the company paid $10 million in cash dividends during the year, determined as beginning retained earnings of $100 million plus net income of $25 million, minus ending retained earnings of $115, which equals $10 million in cash dividends.

没理解表格数据第二行和第三行具体代表什么含义，能否具体解释下？

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1 个答案

王园圆_品职助教 · 2025年01月01日

同学你好

第二行，additional paid-in capital其实就是公司募集到的资金的一部分，和common stock是合在一起看的

举个例子，比如公司新发行了股票100万股，每股5块钱。

其中面值1，那么100*1=100万就是common stock，超过面值的部分是溢价，称为additional paid in capital，即（5-1）*100=400万

所以公司总共发行的股票价值应该是common stock+ additional paid in capital common stock——通过表格就可以知道，公司新发股票获得的现金就是2+40 = 42million


第三行，retained earings是用来累积每一年公司的NI减去分红以后的值的，它的中文是留存收益，就是公司未分配利润的累加值。所以它遵循BASE法则 期初的Retained earnings + 本期NI -本题dividend = 期末retained earning

带入表格数据和题干中本期NI =25的信息，就可以知道，100 +25 -dividend = 115 ——dividend =10

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