超星 - 会计要素（所有者权益）

判断题

a cash distribution of earnings by a corporation to its shareholders is called a cash dividend

A. 对
B. 错

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判断题

a distribution of shares of stock to stockholders is called a cash dividend

A. 对
B. 错

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判断题

stock certificate is an evidence of ownership of shares of capital stock

A. 对
B. 错

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单选题

which of the following is not a characteristic of the common stock of a large,publicly owned corporation

A. the shares may be transferred from one investor to another without disrupting the community of businss operations
B. voting rights in the election of the board of directiors
C. cumulative right to receive dividends
D. after issuance, the market value of the stock is unrelated to its par value

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单选题

Tri-State Electric is a profitable utility company that has increased its dividend to common stockholders every year for 42 consecutive years. which of the following least likely to affect the market price if the company's preferred stock by a significant amount

A. a decrease in long-term interest rate
B. an increase in long term interest rate
C. the board directors announces its intention to incresase common stock dividends in the current year
D. whether or not the preferred stock carries a conversion privilege

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