供货单位将本企业应付未付货款转作对本企业的投资时，引起本企业会计要素有关项目的变化是( )。
A．两个负债项目的此增彼减
B．负债减少，所有者权益增加
C．负债增加，所有者权益减少
D．两个所有者权益项目的此增彼减
参考答案：B
解析： 应付未付货款属于企业负债，对企业的投资属于所有者权益。根据会计等式：资产=负债+所有者权益，负债转为所有者权益将引起负债的减少和所有者权益的增加，等式右边一增一减。
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| Angels My friend Heather mentioned that she had never seen an Angel. Then I remembered the 1 I had with my sister Sandra earlier this week. This will be Sandra's first Christmas without her husband. This summer he died in her arms. On Thursday, she was in the store 2 for an ideal card for her two sons and daughter. Time passed by quickly as she 3 the many choices. She wanted a card that sent something special to each of them, 4 she knew they would have a(n) 5 place in their heart this holiday season. Finally! She found the one that expressed the 6 feeling. The words expressed the feelings that she wished to share. However, a sharp pain pierced (穿透) her heart when she realized that the card was 7 "mom and dad." She stood there, 8 it close for a long time, unable to move from the 9 . Tears began to run down her cheeks. "Is there something I can do for you?" a 10 voice asked. She 11 to face a stranger, a woman, who was looking at her with 12 and concern. "Uh…oh...OH!" Sandra responded, "I can't give this card to my children because…because my husband died and this is the 13 card." Hearing this, the stranger's face softened with sympathy (同情) and love. She reached out and 14 my sister into her arms, giving her unspoken permission to cry in the protection of her embrace (拥抱). She 15 held my sister until her calmness 16 . "Thank you for listening to me cry on," was what my sister said when all was better. "You are welcome, and I am so sorry for your 17 ," the stranger answered and said goodbye to her. During her telling of this event I was feeling 18 that I hadn't been there. My sister needed me and a stranger had to do my 19 . "You know," she went on, "a friend suggested that it was like meeting with an Angel." My 20 disappeared in an instant. My sister required an Angel, and I think that is exactly what she got. | ||||
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