He told me that he wanted to buy his daughter a new bag as her old onehas been stolen.

A                         B        C    D

下列各项，不能够引起负债和所有者权益项目同时发生变动的有( )。

A．用盈余公积分配现金股利

B．计提在建工程人员工资

C．企业从税后利润中提取职工奖励基金

D．用银行存款归还前期所欠货款