问题
单项选择题
下列经营业务同时引起资产与所有者权益变化的是( )。
A．向银行借入款项
B．债务转为资本
C．投资者投入资本
D．资本公积转增资本
答案
参考答案：C
解析： 投资者投入资本一方面意味着资产(货币资金)增加，另一方面引起实收资本(所有者权益)增加。
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下列经营业务同时引起资产与所有者权益变化的是( )。
A．向银行借入款项
B．债务转为资本
C．投资者投入资本
D．资本公积转增资本
参考答案：C
解析： 投资者投入资本一方面意味着资产(货币资金)增加，另一方面引起实收资本(所有者权益)增加。
Many people believe that life has smiled to Yang Mi:at the age of 4, she got her first TV play role;at 16, she became a model for a fashion magazine;at 18, she went to her dream college——Beijing Film Academy. Last year, the 24-year-old actress played bad girl Luo Qingchuan in the time-travelling TV play, Palace. The play became a big success and made Yang very famous. Could she be any luckier? Yang doesn’t think luck had anything to do with her success. “Every chance is gained(获得）from the efforts I’ve made, ”said Yang. People now think she’s very hard-working. She still remembers the time when people gave her the cold eyes. Some treated her with little respect. They didn’t want to help her in her time of need. “I hav to thank them because they gave me the drive to prove myself, ”she said. That’s why she is glad to help others when they are in need. This year, Yang became the ambassador(大使)for the Climate Group. She call son people to join the Million-Miracleproject and plant trees on China’s dryland. Together we’ll fight the bad weather! 阅读上面短文，根据短文内容完成下面表格中的有关信息。
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