which of the following actions requires an adjustment to the number of shares outstanding at the beginning of the year?

A. new issurance of common stock for cash.       B. stock repurchases

C. issuance of common stock in a purchase of assets     D. a stock split

answer: D

explanation: A stock split is treated as if it were done at the beginning of the accounting period.

我的疑问是: A, B, C不是都可以引起shares outstanding的数量的改变吗?为什么呢只是D呢?

[此贴子已经被作者于2007-9-13 23:27:52编辑过]