单选题 An analyst prepares pro forma financial statements for a company and forecasts total assets will be less than total liabilities plus shareholders' equities. Which of the following adjustments is least likely to balance the accounts?
A. Increases dividends.
B. Increases treasury stocks.
C. Increases debt payback.

【正确答案】 A

【答案解析】[解析] 做预计财务报表(pro forma financial statements)时，资产有可能大于负债加上所有者权益的总和，此时可以多派发股利进行调整与平衡。如果是资产小于负债加上所有者权益的总和，则可以通过回购股票或者归还债务来进行调整与平衡。