NO.PZ2018101501000119
问题如下：
Which of the following statements regarding stock dividend is least correct?
选项：
A.The stock dividend does not affect the shareholders` proportionate ownership in the company.
B.The stock dividend is generally not taxable to shareholders.
C.The stock dividend may increase the total market value of the company.
解释：
C is correct.
考点：Different Types of Dividends
解析：股票股利不会改变公司的整体市场价值，在外发行的股票数量会增加，股票价格会因为分红而下降，两者正好抵消，所以总体市场价值不变 。
股票股利和现金股利都会让股票价格下降对吧？
然后股票股利为什么会让在外发行股票增加？ 不是给公司现有股东发吗？ 那在外发行股票应该不变吧
