问题
单项选择题
An analyst does research about balance sheets. Which of the following is NOT a component of the owners' equity section of the balance sheet
A. Goodwill.
B. Issued capital.
C. Noncontrolling interests.
答案
参考答案：A
解析： 商誉(Goodwill)属于企业的一项资产类项目。非控制权权益(Noncontrolling interests)和已发行股本(Issued capital)都属于所有者权益类项目。