試題詳解

5.( ) The board of directors of Bosco Company declared a cash dividend on November 15，2010，to be paid on December 15, 2010, to stockholders owning the stock on November 30, 2010. Given these facts, the date of November 30, 2010, is referred to as the
(A) declaration date.
(B) record date,
(C) payment date.
(D) ex-dividend date.