匿名使用者
匿名使用者 發問時間: 社會與文化語言 · 1 0 年前

关于buy-back和dividends 的問題,拜托幫幫忙

1. The buy-back by a company of its shares :

a. increases total assets and total shareholders' equity.

b. decreases total assets and total shareholders' equity.

c. has no effect on total assets and total shareholders' equity.

d. requires that a gain or loss be recognised in the income statement.

2. Dividends in arrears on cumulative preference shares:

a. never have to be paid.

b. must be paid before ordinary shareholders can receive a dividend.

c. should be recorded as a current liability until they are paid.

d. enable the preference shareholders to share equally in corporate earnings with the ordinary shareholders.

4 個解答

評分
  • Claire
    Lv 5
    1 0 年前
    最佳解答

    1. The buy-back by a company of its shares :

    b. decreases total assets and total shareholders' equity.

    According to Investopedia, The buying back of outstanding shares (repurchase) by a company inorder to reduce the number of shares on the market. Companies willbuyback shares either to increase the value of shares still available(reducing supply), or to eliminate any threats by shareholders who maybe looking for a controlling stake.

    2. Dividends in arrears on cumulative preference shares:

    b. must be paid before ordinary shareholders can receive a dividend.

    2008-05-15 13:38:18 補充:

    Hey Elisa,

    Thanks for your support. ^_^

    參考資料: myself
  • 匿名使用者
    6 年前
  • 匿名使用者
    6 年前

    到下面的網址看看吧

    ▶▶http://candy5660601.pixnet.net/blog

  • Elisa
    Lv 7
    1 0 年前

    #1's answer is accurate.

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