采用权益法核算时，下列各项中，引起投资企业“资本公积——其他资本公积”发生变化的有（）。
A.被投资单位其他资本公积发生增减变动
B.被投资单位以股本溢价转增股本
C.被投资单位以税后利润补亏
D.被投资单位以盈余公积金弥补亏损
参考答案：A
解析：
选项A，被投资单位资本公积增加时，投资单位要借记“长期股权投资——其他权益变动”，贷记“资本公积——其他资本公积”；
选项B，被投资单位以股本溢价转增股本时，所有者权益总额是不变的，投资单位不调整“资本公积——其他资本公积”；
选项C，被投资单位以税后利润补亏，其所有者权益总额不变，不影响投资单位的“资本公积——其他资本公积”；
选项D，被投资单位以盈余公积补亏，被投资单位所有者权益总额不变，不影响投资单位的“资本公积——其他资本公积”。
| 完形填空。 In ten years I _1 _ twenty-three years old. Our city will be a _2 living place then. There will be many tall _3 _ and trees. Many people will visit our _4 _. Almost every family will have one _5 _ two cars. People will _6 their cars to work every day. The libraries will have more computers, and people can _7 _ books on them. The restaurants will have robot waiters (服务员) to _8 _ you food. Schools will have more _9 _ living in England to teach you English. With the _10 _ of televisions and computers, transport will be fast (快的). You can only need two _11 _ to get to Africa by plane. People will keep houses _12 _ by using the solar energy (太阳能). The population _13 _ growing fast. There will be more and more people in the world and most of them will live 14 than before. 15 will be much smaller and more useful, and there will be at least (至少) one in every home. In a word, the way people live will change a lot in the future. | ||||
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