问题如下图：
A选项为什么不对呢？普通股market value的波动是记录在additional paid-in- capital中吗？还是记录在I/S表中的某项gain/loss，从而影响retained earning?还是不管？？？如果记录在上述科目中，就会影响equity 啊
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012101000119问题如下With regarto the ta below, whwoulthe most reasonable explanation of the financita?A.The cline in the company’s equity results from a cline in the market value of this company’s common shares.B.The €250 increase in the company’s from FY3 to FY5 incates thlenrs are viewing the company increasingly cretworthy.C.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, anor repurchasing shares.C is correct.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, or repurchasing shares. Recall thBeginning equity + New shares issuan– Shares repurchase+ Comprehensive income – vin = Enng equity. The book value of a company’s equity is not affectechanges in the market value of its common stock. increaseamount of lenng es not necessarily incate thlenrs view a company increasingly cretworthy. Cretworthiness is not evaluatebaseon how mua company hincreaseits but rather on its willingness anability to pits obligations. (Its financistrength is incateits solvency, liquity, profitability, efficiency, another aspects of cret analysis.)解析equity不受到公司发行在外股票价格的影响，A不对。公司借债的上升并不代表公司信誉的提高，看一个公司信用度怎么样是从它的还款能力和意愿来评判的，B不对。C说equity减少可能原因有公司有loss、支付分红比收益多，或者回购股票。根据BASE法则，期初equity+当期新发行股票-当期回购股票+收益-分红=期末equity。C所说的几个原因都是会影响equity的因素。NI 的增加会增加 RE，如有loss 应是反映在损益表的吧
NO.PZ2016012101000119问题如下With regarto the ta below, whwoulthe most reasonable explanation of the financita?A.The cline in the company’s equity results from a cline in the market value of this company’s common shares.B.The €250 increase in the company’s from FY3 to FY5 incates thlenrs are viewing the company increasingly cretworthy.C.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, anor repurchasing shares.C is correct.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, or repurchasing shares. Recall thBeginning equity + New shares issuan– Shares repurchase+ Comprehensive income – vin = Enng equity. The book value of a company’s equity is not affectechanges in the market value of its common stock. increaseamount of lenng es not necessarily incate thlenrs view a company increasingly cretworthy. Cretworthiness is not evaluatebaseon how mua company hincreaseits but rather on its willingness anability to pits obligations. (Its financistrength is incateits solvency, liquity, profitability, efficiency, another aspects of cret analysis.)解析equity不受到公司发行在外股票价格的影响，A不对。公司借债的上升并不代表公司信誉的提高，看一个公司信用度怎么样是从它的还款能力和意愿来评判的，B不对。C说equity减少可能原因有公司有loss、支付分红比收益多，或者回购股票。根据BASE法则，期初equity+当期新发行股票-当期回购股票+收益-分红=期末equity。C所说的几个原因都是会影响equity的因素。不懂為何paying vin 可以 greater thincome 再麻煩助教了謝謝
NO.PZ2016012101000119 问题如下 With regarto the ta below, whwoulthe most reasonable explanation of the financit A.The cline in the company’s equity results from a cline in the market value of this company’s common shares. B.The €250 increase in the company’s from FY3 to FY5 incates thlenrs are viewing the company increasingly cretworthy. C.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, anor repurchasing shares. C is correct.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, or repurchasing shares. Recall thBeginning equity + New shares issuan– Shares repurchase+ Comprehensive income – vin = Enng equity. The book value of a company’s equity is not affectechanges in the market value of its common stock. increaseamount of lenng es not necessarily incate thlenrs view a company increasingly cretworthy. Cretworthiness is not evaluatebaseon how mua company hincreaseits but rather on its willingness anability to pits obligations. (Its financistrength is incateits solvency, liquity, profitability, efficiency, another aspects of cret analysis.)解析equity不受到公司发行在外股票价格的影响，A不对。公司借债的上升并不代表公司信誉的提高，看一个公司信用度怎么样是从它的还款能力和意愿来评判的，B不对。C说equity减少可能原因有公司有loss、支付分红比收益多，或者回购股票。根据BASE法则，期初equity+当期新发行股票-当期回购股票+收益-分红=期末equity。C所说的几个原因都是会影响equity的因素。 vin是股东的利益折现吗？那应该也是equity啊
NO.PZ2016012101000119 问题如下 With regarto the ta below, whwoulthe most reasonable explanation of the financit A.The cline in the company’s equity results from a cline in the market value of this company’s common shares. B.The €250 increase in the company’s from FY3 to FY5 incates thlenrs are viewing the company increasingly cretworthy. C.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, anor repurchasing shares. C is correct.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, or repurchasing shares. Recall thBeginning equity + New shares issuan– Shares repurchase+ Comprehensive income – vin = Enng equity. The book value of a company’s equity is not affectechanges in the market value of its common stock. increaseamount of lenng es not necessarily incate thlenrs view a company increasingly cretworthy. Cretworthiness is not evaluatebaseon how mua company hincreaseits but rather on its willingness anability to pits obligations. (Its financistrength is incateits solvency, liquity, profitability, efficiency, another aspects of cret analysis.)解析equity不受到公司发行在外股票价格的影响，A不对。公司借债的上升并不代表公司信誉的提高，看一个公司信用度怎么样是从它的还款能力和意愿来评判的，B不对。C说equity减少可能原因有公司有loss、支付分红比收益多，或者回购股票。根据BASE法则，期初equity+当期新发行股票-当期回购股票+收益-分红=期末equity。C所说的几个原因都是会影响equity的因素。 这一点不是很理解，比如上市公司从市场上购回本公司发行的股票，equity的总数应该不会发生变化吧，只是股东结构会发生变化吧。
NO.PZ2016012101000119问题如下 With regarto the ta below, whwoulthe most reasonable explanation of the financita?A.The cline in the company’s equity results from a cline in the market value of this company’s common shares.B.The €250 increase in the company’s from FY3 to FY5 incates thlenrs are viewing the company increasingly cretworthy.C.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, anor repurchasing shares.C is correct.The cline in the company’s equity incates ththe company mincurring losses, paying vin greater thincome, or repurchasing shares. Recall thBeginning equity + New shares issuan– Shares repurchase+ Comprehensive income – vin = Enng equity. The book value of a company’s equity is not affectechanges in the market value of its common stock. increaseamount of lenng es not necessarily incate thlenrs view a company increasingly cretworthy. Cretworthiness is not evaluatebaseon how mua company hincreaseits but rather on its willingness anability to pits obligations. (Its financistrength is incateits solvency, liquity, profitability, efficiency, another aspects of cret analysis.)解析equity不受到公司发行在外股票价格的影响，A不对。公司借债的上升并不代表公司信誉的提高，看一个公司信用度怎么样是从它的还款能力和意愿来评判的，B不对。C说equity减少可能原因有公司有loss、支付分红比收益多，或者回购股票。根据BASE法则，期初equity+当期新发行股票-当期回购股票+收益-分红=期末equity。C所说的几个原因都是会影响equity的因素。是A不只是受发行在外的股价的影响吧？
