下列关于股份分割表述正确的是
以下属于构成资产负债表中流动资产的有
以下各指标中，用于对公司资本结构进行分析的指标有
衡量公司行业竞争地位的主要指标是
外汇储备的功能主要包括（）
证券分析师的角度看，进行宏观经济分析的目的主要包括（）
题目
一、影响股票授资价值的因素
股份分割又称“拆股”或“拆细”，是将原有股份均等地拆成若干较小的股份。
在我国，股份分割通常采用上市公司向股东送红股或公积金转增股本的形式进行。
股份分割给投资者带来的不是现实的利益,因为股份分割前后投资者持有的公司净资产和以前一样,得到的股利也相同,并且股份分割后由于股价要进行除权,所以理论上股东的财富总额也不会发生改变。但是,由于进行股份分割的股票往往是那些股价较高的股票,股份分割后由于除权的因素,每股价格降低了,会为未来股价上涨带来很大的空间。
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