In February 2019, Wanke declared cash dividends of ￥12 million to be paid in April of that year. What effect did the April transaction have on Wanke's accounts?
A、Decreased assets and liabilities.
B、Decreased assets and shareholders' equity.
C、Increased liabilities and decreased shareholders' equity.
D、None of the above is correct.
A、Decreased assets and liabilities.
B、Decreased assets and shareholders' equity.
C、Increased liabilities and decreased shareholders' equity.
D、None of the above is correct.
基础会计（全英）
章节列表
Session 1. Introduction10Session 2. Conceptual Framework of Financial Accounting1Session 3. Accounting Equation and Double-entry Bookkeeping18Session 4. Accounting Cycle: Recording Business Transactions38Session 5. Accounting Cycle: Accounting for Accruals24Session 6. Accounting Cycle: Accounting for Deferrals21Session 7. Accounting Cycle: Preparing Financial Statements18Session 8. Special Journals and Inventory Valuation40Session 9. Bank Accounts and Cash Funds30Session 10. Classified Financial Statements28Session 11. Corporation: Organization and Stockholders’ Equity19Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock20Session 13. Liabilities of a Corporation: Bonds Payable20Final Examination21