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美國(guó)CPA模擬習(xí)題：股東權(quán)益、現(xiàn)金流量和比率分析（一）
為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
On January 15，Year 1，Rico Co. declared its annual cash dividend on common stock for the year ended January 31，Year 1.The dividend was paid on February 9，Year 1，to stockholders of record as of January 28，Year 1.On what date should Rico decrease retained earnings by the amount of the dividend？
a.January 28，Year 1
b.January 15，Year 1
c.January 31，Year 1
d.February 9，Year 1
Explanation
Choice “b” is correct.The date of declaration is the date the board of directors formally approves a divided.A liability is created （dividends payable），and retained earnings is reduced（debited）。
Choice “c” is incorrect. Retained earnings is decreased on the date of declaration，not at year end.
Choice “a” is incorrect.No journal entries are recorded on the date of record.
Choice “d” is incorrect. Retained earnings is decreased on the date of declaration.On the dividend payment date，the liability（dividends payable）is reduced （debited）and the cash payment is recorded（credit to cash）。
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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