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四喜丸子 · 2023年07月07日

关于选项C

NO.PZ2021091701000021

问题如下:

Which of the following is least likely to affect the capital structure of Longdrive Trucking Company? Longdrive has moderate leverage today.

选项:

A.

The acquisition of a major competitor for shares

B.

A substantial increase in share price

C.

The payment of a stock dividend

解释:

C is correct. Stock dividends, like stock splits, have no impact on the value of a company’s equity. Issuing shares to acquire a competitor would increase equity relative to debt in the capital structure. Share price appreciation would also increase the market value of equity, thus increasing equity relative to debt.

“股票分红 stock dividend:所有者权益内部科目改变,留存收益减少,股本增加,但是所有者权益总体不变的。所以不影响资本结构”


老师针对这句话可以举一个例子讲解吗?


就比如,如果股票分红100股,所有者权益内部的科目分别如何变化哈?谢谢老师。

2 个答案
已采纳答案

王琛_品职助教 · 2023年07月10日

嗨,努力学习的PZer你好:


1)老师针对这句话可以举一个例子讲解吗?就比如,如果股票分红100股,所有者权益内部的科目分别如何变化哈?

如果股票分红 100 股

所有者权益内部的科目变化是:股本增加 100,留存收益减少 100

2)

关于股票股利的影响,其实是二级考纲的要求

而且即使在二级考纲要求下,咱们的重点其实也是其对财报的影响,比如:发放股票股利,不影响流动比率、财务杠杆比率等

关于会计科目的细节,并不是一级企业发行人的要求哈,这道课后题我个人认为出的有点不太好

下面是我对「二」级企业发行人学科一道课后题的总结,涉及同学问的会计科目细节,包含知识点原理和备考建议,请同学先参考一下:https://class.pzacademy.com/qa/58098

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努力的时光都是限量版,加油!

四喜丸子 · 2023年07月21日

谢谢老师

王琛_品职助教 · 2023年07月24日

嗨,从没放弃的小努力你好:


谢谢老师 

同学客气了

如果之后的学习过程中遇到什么学术问题,都欢迎随时在有问必答提问哈

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加油吧,让我们一起遇见更好的自己!

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