第八章 股利分配（Chapter eighth dividend distribution）.docVIP

第八章 股利分配（Chapter eighth dividend distribution） Question 1, 0 points, 10 points After calculating the profit for the year, the base of the surplus reserve is The correct answer: C. offset the accumulated loss at the beginning of this years net profit Question 2, 0 points, 10 points The dividend irrelevance theory holds that dividend allocation does not affect the firms market value. This theory is based on a number of assumptions, which does not include The correct answer: A. investors do not care about the distribution of company dividends Question 3, 0 points, 10 points A company has issued 1 million shares of common stock, 2 yuan per share, the capital reserve is 2 million yuan, the undistributed profit is 8 million yuan, the market price of the stock is 7 yuan, and the capital reserve of the company has been changed to 3 million yuan after the issue of stock dividends. The rate of stock dividends is The correct answer: D. 20% Question 4, 0 points, 10 points The following statement is incorrect The correct answer: D. companies operating in contraction, adopt a low dividend policy Question 5, 0 points, 10 points A company originally issued 300000 shares of ordinary shares, intends to issue 15% of the stock dividends, known as the original earnings per share of 3.68 yuan, and if the total amount of earnings remains unchanged, the earnings per share after the issuance of stock dividends will be The correct answer: C. 3.2 Question 6, 0 points, 10 points The fundamental reason for enterprises to pursue the residual dividend policy is to The correct answer: A. makes the weighted average capital minimum Question 7, 0 points, 10 points The policy of dividend distribution that causes the amount of dividend payment to be out of line with the net profit of the current period is The correct answer: D. fixed dividend policy Question 8, 0 points, 10 points The following statement is incorrect The correct answer: the A. stock split changes in the structure of the shareholders e