2. 外语
  3. Which of the following is not included in a statement of owner’s equity?______.

Which of the following is not included in a statement of owner’s equity?______.

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问题 Which of the following is not included in a statement of owner’s equity?______.
选项 A、Net income
B、Unearned revenue
C、Dividend
D、Retained earning
答案B
解析 答案为B项。本题中除B项所提的“预收收益”属于负债，其他选项都涉及所有者权益，故选B项。
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FECT综合（现代金融业务）

金融英语（FECT）

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