When the directors decide the amount proposed as dividends, they have to take into consideration all the following Except ____
A、the effect of taxation
B、whether they have enough money on the account to pay the dividends.
C、the number of the company's shareholders
D、whether they have enough reserves possibly to be used to take over some other company through stock exchange.
【正确答案】：C
【名师解析】:在决定提议的股息金额时，董事会需要考虑的因素包括税收影响、账户上是否有足够的资金支付股息以及可能用于收购其他公司的储备。然而，公司的股东数量并不是决定股息金额的直接因素。股东数量可能会影响每股股息的分配，但不会直接影响董事会决定股息总额的决策。因此，选项C是董事会在决定股息金额时不需要考虑的因素。
