下列各项中，能引起资产和所有者权益同时变动的有（）。

A.可供出售权益工具投资减值转回

B.用盈余弥补亏损

C.将债务转为资本

D.接受投资者投入设备

— Do you still remember when we went to Nanjing?

— I cant' remember now but ________ sometime last summer?  [ ]

A. might it be      

B. could it be      

C. could it have been    

D. should it have been