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四喜 · 2023年04月25日

关于选项ab

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.

发股票股利,选项AB都是不变的吧?

1 个答案
已采纳答案

王琛_品职助教 · 2023年04月26日

嗨,爱思考的PZer你好:


是的,均无影响

股票股利只是股东权益 E 内部科目的调整(留存收益下降,总股本上升)

所以股东权益 E 没变,资产 A 和负债 D 也都没变

所以流动比率(CA/CL),杠杆比率(D/E)均不发生变化

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努力的时光都是限量版,加油!

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