_____ you are my best friend, I’ll tell you the secret, but it is only between you and me.

A．Because of

B．According to

C．Now that

D．As if

企业吸收投资者出资时，下列会计科目的余额可能发生变化的有()。

A．盈余公积

B．资本公积

C．实收资本

D．利润分配