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AnnaZ · 2023年02月06日

cash dividend

NO.PZ2016021705000056

问题如下:

A company with 20 million shares outstanding decides to repurchase 2 million shares at the prevailing market price of 30 per share. At the time of the buyback, the company reports total assets of 850 million and total liabilities of 250 million. As a result of the buyback, that companys book value per share will most likely:

选项:

A.

increase.

B.

decrease.

C.

remain the same.

解释:

C  is correct.

The companys book value before the buyback is 850 million in assets 250 million in liabilities = 600 million. Book value per share is 600 million/20 million = 30 per share. The buyback will reduce equity by 2 million shares at the prevailing market price of 30 per share. The book value of equity will be reduced to 600 million 60 million = 540 million, and the number of shares will be reduced to 18 million; 540 million/18 million = 30 book value per share. If the prevailing market price is equal to the book value per share at the time of the buyback, book value per share is unchanged.

老师,cash dividend,asset里面cash减少了,equity里面哪个科目减少的呢?

另外如果是share dividend,那么asset 和liability不变,只是equity里面的资金从retained earning 进了contributed capital对吗?

1 个答案

王琛_品职助教 · 2023年02月07日

嗨,爱思考的PZer你好:


1)cash dividend,asset里面cash减少了,equity里面哪个科目减少的呢?

其实二级企业发行人学科的考纲,并不要求掌握现金股利涉及的具体会计科目哈

如果同学感兴趣,可以参考 CPA 2022 会计教材第 16 章所有者权益章节

P336

2)另外如果是share dividend,那么asset 和liability不变,只是equity里面的资金从retained earning 进了contributed capital对吗?

是的,没问题哈

也请参考:https://class.pzacademy.com/qa/58098

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NO.PZ2016021705000056 问题如下 A company with 20 million shares outstanng cis to repurchase 2 million shares the prevailing market priof €30 per share. the time of the buyback, the company reports totassets of €850 million antotliabilities of €250 million. a result of the buyback, thcompany’s book value per share will most likely: A.increase. B.crease. C.remain the same. is correct.The company’s book value before the buybais €850 million in assets − €250 million in liabilities = €600 million. Book value per share is €600 million/20 million = €30 per share. The buybawill reequity 2 million shares the prevailing market priof €30 per share. The book value of equity will receto €600 million − €60 million = €540 million, anthe number of shares will receto 18 million; €540 million/18 million = €30 book value per share. If the prevailing market priis equto the book value per share the time of the buyback, book value per share is unchange 如题

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