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Exam Name:
SAP Certified Application Associate - SAP S/4HANA Cloud (public) - Manufacturing Implementation Exam
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C_S4CMA_2105

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NEW QUESTION: 1
주식 분할과 달리 주식 배당은 다음과 같은 이유로 재무 회계 기록에 공식 분개가 필요합니다.
A. 배당금은 이익 잉여금에서 자본으로의 이전을 나타냅니다.
B. 배당금은 선언 된 날짜에 지불해야 합니다.
C. 스플릿은 개인의 지분 보유의 상대적 장부 금액을 증가시킵니다.
D. 배당금은 개인의 지분 보유의 상대적 장부 금액을 증가시킵니다.
Answer: A
Explanation:
The purpose of a share dividend is to provide evidence to the shareholders of their interest in accumulated earnings without distribution of cash or other property. Share dividends are typically accounted for by a transfer from retained earnings at fair value.

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