题目内容

Question 2[音频]

A. Lego.
B. Colored pencils.
C. Building blocks.
D. Old-fashioned paper books.

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Question 3[音频]

A. They make for excellent entertainment.
B. They are useful for the annual family vacation.
C. They keep children at different age levels occupied.
D. They are helpful when going to the grocery store.

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Question 4[音频]

A. It is advisable.
B. It is wasteful.
C. It is surprising.
D. It is understandable.

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发放股票股利,不会发生以下哪种情况( )。

A. 引起每股收益下降
B. 使公司留存大量现金
C. 股东权益各项目的比例发生变化
D. 股东权益总额发生变化

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某公司现有发行在外的普通股1000000股,每股面额1元,资本公积3000000元,未分配利润8000000元,股票市价20元。若按10%的比例发放股票股利并按市价折算,则公司报表列示的资本公积将为( )。

A. 1000000元
B. 2900000元
C. 4900000元
D. 3000000元

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Question 2[音频]

A. Lego. B. Colored pencils. C. Building blocks. D. Old-fashioned paper books.

Question 3[音频]

Question 4[音频]

发放股票股利,不会发生以下哪种情况( )。

某公司现有发行在外的普通股1000000股,每股面额1元,资本公积3000000元,未分配利润8000000元,股票市价20元。若按10%的比例发放股票股利并按市价折算,则公司报表列示的资本公积将为( )。

A. Lego.
B. Colored pencils.
C. Building blocks.
D. Old-fashioned paper books.