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kevinzhu · 2021年03月26日

选项A&B

NO.PZ2016021705000046

问题如下:

The payment of a 10 percent stock dividend by a company will result in an increase in that companys:

选项:

A.

current ratio.

B.

financial leverage.

C.

contributed capital.

解释:

C  is correct.

A stock dividend is accounted for as a transfer of retained earnings to contributed capital.

选项A&B 有啥影响?

1 个答案

王琛_品职助教 · 2021年03月27日

嗨,从没放弃的小努力你好:


- 均无影响

- 股票股利只是股东权益内部科目的调整

- 留存收益下降,总股本上升,所以股东权益没变,资产和负债也都没变

- 所以流动比率和杠杆比率均不发生变化

- 这道题是基础班课上的例题,在基础班讲义 P112,如果还是有疑问,可以再听一下课上老师的讲解哈

----------------------------------------------
努力的时光都是限量版,加油!

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