NO.PZ2018062004000093
问题如下：
When a company issues common stock for dividends, which of the following statements is least correct?
选项：
A.The transaction is not incorporated in the cash flow statement.
B.The transaction should be disclosed either in a separate note or a supplementary schedule to the cash flow statement.
C.The transaction should be reported as financing activities.
解释：
C is correct.
A non-cash transaction is any transaction that does not involve an inflow or outflow of cash. As such transactions may affect a company's capital or asset structures, any significant non-cash transaction should be disclosed.
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。因此选项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。选项C说法错误，入选。
The transaction should be disclosed either in a separate note or a supplementary schedule to the cash flow statement.
B答案中就是“to the cash flow statement",这个不涉及现金流的增加或者减少，为什么要选择B“to the cash flow statement"
为什么不是选择C，因为发行股票确实是融资行为啊。
