kevinzhu · 2021年03月26日
NO.PZ2016021705000049
问题如下：
All other things being equal, the payment of an internally financed cash dividend is most likely to result in:
选项：
A. a lower current ratio.
B. a higher current ratio.
C. the same current ratio.
解释：
A is correct.
By reducing corporate cash, a cash dividend reduces the current ratio, whereas a stock dividend (whatever the size) has no effect on the current ratio.
internally 指的是从retained earnings出钱，不会影响current asset和current.liability
NO.PZ2016021705000049 问题如下 All other things being equal, the payment of internally financecash vinis most likely to result in: A.a lower current ratio. B.a higher current ratio. C.the same current ratio. is correct.recing corporate cash, a cash vinreces the current ratio, wherea stovin(whatever the size) hno effeon the current ratio. “股票股利的发放只改变所有者权益各个项目的结构，而不影响所有者权益总额。”具体怎么改变所有者权益各个项目的结构？
NO.PZ2016021705000049 问题如下 All other things being equal, the payment of internally financecash vinis most likely to result in: A.a lower current ratio. B.a higher current ratio. C.the same current ratio. is correct.recing corporate cash, a cash vinreces the current ratio, wherea stovin(whatever the size) hno effeon the current ratio. 这题题目没说明，怎么明确current ratio的比较对象是1.cash v和stov？2.cash v的两融融资渠道internally financewith cash from R/E） 和externally financeWith bt）？如果是1的比较，那么A(Lower current ratio)没有问题；但如果是2的比较，那么就应该是B（higher current ratio）才对
老师，cash vinBS左边cash减少，右边是RE对应减少，L不变，所以current ratio减少；那么stovin是说BS左右A和L同时变化，所以current ration不变吗？
这里的current ratio指什么
