Which of the following transactions has no effect on stockholders’ equity?______.

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问题 Which of the following transactions has no effect on stockholders’ equity?______.

选项 A、Issuance of stock
B、Revenue transaction
C、Purchase of supplies on credit
D、Sale of service on account

答案C

解析答案为C项。本题中A项所述的显然会使股东权益发生变化；B项和D项的内容都使收入项目增加，也导致股东权益发生变化；只有C项所指的只会对资产和负债项目产生影响，故选C项。

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FECT综合（现代金融业务）

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