新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
美国CPA模拟习题：股东权益、现金流量和比率分析（五）
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。
When a company declares a cash dividend，retained earnings is decreased by the amount of the dividend on the date of：
a.Record.
b.Declaration or record，whichever is earlier.
c.Declaration.
d.Payment.
Explanation
Choice “c” is correct.When a company declares a cash dividend，retained earnings is decreased by the amount of the dividend on the date of declaration by the board of directors.
Choice“a”is incorrect.Record date determines who will receive the dividend.
Choice“d”is incorrect.Payment date determines when the checks will be mailed.
Choice“b”is incorrect.Declaration date always precedes the record date，which is followed by the payment date.
【我要纠错】 责任编辑：小敏
新用户扫码下载
京公网安备 11010802044457号