財務報表、備供出售金融資產 - 會計

7.就財務報表之影響而言，下列何者與發放現金股利最接近？

(A)發放股票股利 (B)購入庫藏股票 (C)贖回公司債 (D)向股東購入土地

答案給(B)，可是我想選(C)
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我的想法：

發放現金股利

應付現金股利 xxx L↓
現金 xxx A↑

(B)發放股票股利

應付股票股利 xxx E↓
普通股股本 xxx E↑

(C)贖回公司債

應付公司債 xxx L↓
現金 xxx A↑

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24.On January 1,2009 Enterainment Company acquired 15% of the outstanding
voting stock of Rocker Company as a long-term investment in available-
for-sale securities. On December 31,2009, Rocker Company reported net
income of $1,500,000 and dividends declared and paid of $250,000. According
to Taiwan's GAAP, for2009, Enrertainment company should report“Reverue
from long-term investments“amounting to ?

(A)225,000 (B)37,500 (C)187,000 (D)0

答案給(B)，可是我想選(D)
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我的想法：

根據GAAP，備供出售金融資產，於投資年度收到股利應視為投資成本的回收，

故投資收益應該是"0"吧...?如果是根據IFRS的話投資收益才會是"37,500"吧?
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我查書查了快半小時，可是我還是有點不確定...
懇請大家解惑QAQ!!

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Answer to Life, the Universe, and Everything
生命、宇宙，以及任何事物的終極答案

《42》

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