NO.PZ2019120301000017
问题如下：
Which of the following most likely results in an increase of owners’ equity?
选项：
A.Share repurchase
Cash dividend
New equity issuance
解释：
C is correct. The basic components of owners’ equity are paid-in capital and retained earnings. In the paid-in capital account, an example of an increase in owners’ equity is a new equity issuance. Cash dividends reduce retained earnings and owners’ equity. Share repurchases reduce paid-in capital and owners’ equity.
A is incorrect because for the paid-in capital account an example of a decrease in owners’ equity is the repurchase of previously issued shares.
B is incorrect because a cash dividend payment is the most common cause of a decrease in owners’ equity.
如题
