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美國CPA模擬習題：股東權益、現(xiàn)金流量和比率分析（五）
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。
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.
【我要糾錯】 責任編輯：小敏
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