试题与答案

下列各项中,会引起企业所有者权益总额发生变动的是( )。A.因处置接受捐赠的固定资

题型:单项选择题

题目:

下列各项中,会引起企业所有者权益总额发生变动的是( )。

A.因处置接受捐赠的固定资产结转接受捐赠资产准备
B.以计入资本公积的股本溢价转增股本
C.因应付账款确实无法支付而转入资本公积
D.以法定公益金购置职工集体福利设施

答案:

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