问题
单项选择题
An analyst does research about dividend distribution. All else being equal, the payment of a cash dividend most likely results in a decrease in the company's:
A. retained eamings.
B. debt-equity ratio.
C. debt-assets ratio.
答案
参考答案：A
解析： 派发现金股利，资产减少，股东权益(留存收益)减少，而负债不变，因此debt/asset上升，debt-equity ratio上升。