问题如下图：
选项：
A. 
B. 
C. 
解释：
分红为什么不是融资行为？
NO.PZ2018062004000093问题如下 When a company issues common stofor vin, whiof the following statements is least correct?A.The transaction is not incorporatein the cash flow statement.B.The transaction shoulscloseeither in a separate note or a supplementary schele to the cash flow statement.C.The transaction shoulreportefinancing activities. C is correct. A non-cash transaction is any transaction thes not involve inflow or outflow of cash. sutransactions maffea company's capitor asset structures, any significant non-cash transaction shoulsclose股票股利是股份公司以股份方式向股东支付的股利。通常是公司将股东应得的股利金额转入资本金，同时发行相等金额的新股票，并按照股东的持股比例来进行分派。发股票股利相当于给股东的股票份额多了，但是并没有发现金，所以不涉及到现金流量表的变动。而这个交易涉及到股权的变动，所以要在报表附注中显示，是需要披露的。因此AB均正确。不入选。发股票股利的就是把留存收益变成股本，不涉及到融资行为。C说法错误，入选。 股票股利这个知识点最新讲义有没有涉及到呢？
NO.PZ2018062004000093问题如下When a company issues common stofor vin, whiof the following statements is least correct?A.The transaction is not incorporatein the cash flow statement.B.The transaction shoulscloseeither in a separate note or a supplementary schele to the cash flow statement.C.The transaction shoulreportefinancing activities. C is correct. A non-cash transaction is any transaction thes not involve inflow or outflow of cash. sutransactions maffea company's capitor asset structures, any significant non-cash transaction shoulsclose股票股利是股份公司以股份方式向股东支付的股利。通常是公司将股东应得的股利金额转入资本金，同时发行相等金额的新股票，并按照股东的持股比例来进行分派。发股票股利相当于给股东的股票份额多了，但是并没有发现金，所以不涉及到现金流量表的变动。而这个交易涉及到股权的变动，所以要在报表附注中显示，是需要披露的。因此AB均正确。不入选。发股票股利的就是把留存收益变成股本，不涉及到融资行为。C说法错误，入选。 B项的意思是该交易需要计入cash flow statement，不过是单独分开披露。但题干描述的并非现金交易，为何B还是正确描述呢？C虽并未描述要记录cash flow statement中，只说是融资活动，为何就是不正确的呢？
NO.PZ2018062004000093 问题如下 When a company issues common stofor vin, whiof the following statements is least correct? A.The transaction is not incorporatein the cash flow statement. B.The transaction shoulscloseeither in a separate note or a supplementary schele to the cash flow statement. C.The transaction shoulreportefinancing activities. C is correct. A non-cash transaction is any transaction thes not involve inflow or outflow of cash. sutransactions maffea company's capitor asset structures, any significant non-cash transaction shoulsclose股票股利是股份公司以股份方式向股东支付的股利。通常是公司将股东应得的股利金额转入资本金，同时发行相等金额的新股票，并按照股东的持股比例来进行分派。发股票股利相当于给股东的股票份额多了，但是并没有发现金，所以不涉及到现金流量表的变动。而这个交易涉及到股权的变动，所以要在报表附注中显示，是需要披露的。因此AB均正确。不入选。发股票股利的就是把留存收益变成股本，不涉及到融资行为。C说法错误，入选。 请问股票股利的本质是否是 将本应该给股东的现金分红直接转为股本？那这样也相当于直接用vin进行了融资，虽然没有现金的变动，难道不算做financing activities吗？
NO.PZ2018062004000093 问题如下 When a company issues common stofor vin, whiof the following statements is least correct? A.The transaction is not incorporatein the cash flow statement. B.The transaction shoulscloseeither in a separate note or a supplementary schele to the cash flow statement. C.The transaction shoulreportefinancing activities. C is correct. A non-cash transaction is any transaction thes not involve inflow or outflow of cash. sutransactions maffea company's capitor asset structures, any significant non-cash transaction shoulsclose股票股利是股份公司以股份方式向股东支付的股利。通常是公司将股东应得的股利金额转入资本金，同时发行相等金额的新股票，并按照股东的持股比例来进行分派。发股票股利相当于给股东的股票份额多了，但是并没有发现金，所以不涉及到现金流量表的变动。而这个交易涉及到股权的变动，所以要在报表附注中显示，是需要披露的。因此AB均正确。不入选。发股票股利的就是把留存收益变成股本，不涉及到融资行为。C说法错误，入选。 啥意思啊这道题，完全看不懂。我觉得最正确的就是c了
NO.PZ2018062004000093 问题如下 When a company issues common stofor vin, whiof the following statements is least correct? A.The transaction is not incorporatein the cash flow statement. B.The transaction shoulscloseeither in a separate note or a supplementary schele to the cash flow statement. C.The transaction shoulreportefinancing activities. C is correct. A non-cash transaction is any transaction thes not involve inflow or outflow of cash. sutransactions maffea company's capitor asset structures, any significant non-cash transaction shoulsclose股票股利是股份公司以股份方式向股东支付的股利。通常是公司将股东应得的股利金额转入资本金，同时发行相等金额的新股票，并按照股东的持股比例来进行分派。发股票股利相当于给股东的股票份额多了，但是并没有发现金，所以不涉及到现金流量表的变动。而这个交易涉及到股权的变动，所以要在报表附注中显示，是需要披露的。因此AB均正确。不入选。发股票股利的就是把留存收益变成股本，不涉及到融资行为。C说法错误，入选。 分红不会导致现金流的产生吗？
