这个考点

问题如下：

Which would least likely incur a decrease in assets?

选项：

A.

An increase in expenses.

B.

A decrease in revenues.

C.

A decrease in dividends.

解释：

C is correct.

assets = liabilities + contributed capital+ beginning retained earnings + revenue - expenses - dividends.

An increase in expenses or a decrease in revenues results in a decrease in assets, but a decrease in dividends results in an increase in assets.

考点：财务报表科目

assets = liabilities + contributed capital+ beginning retained earnings + revenue - expenses - dividends.

在其他条件不变的情况下，费用增加或收入减少会导致资产减少，但股息减少会导致资产增加。