NO.PZ2016012102000010
问题如下：
Which would least likely incur a decrease in assets?
选项：
A.An increase in expenses.
B.A decrease in revenues.
C.A decrease in dividends.
解释：
C is correct.
assets = liabilities + contributed capital+ beginning retained earnings + revenue - expenses - dividends.
An increase in expenses or a decrease in revenues results in a decrease in assets, but a decrease in dividends results in an increase in assets.
A的话购买固定资产不会增加assets吗？
