问题 单项选择题

What is the effect on the accounting equation when a company’s Board of Directors declares a cash dividend()

A. Assets decrease and owners’ equity decreases.

B. Liabilities increase and owners’ equity decreases.

C. There is no effect on the accounting equation until the dividend is paid.

答案

参考答案:B

解析:

[分析]: 当公司董事会宣布发放股息时,将使应付股息(负债)相应上升,同时使未分配盈余(所有者权益)减少相同金额。因此,本题的正确选项为B。 [考点] 基于会计恒等式记录商业交易的程序

单项选择题
单项选择题