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 。
The stock dividend is generally not taxable to shareholders.
这是不对的吧,股息也要交税呀。请问这个知识点在哪里,为什么不选B。