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Which of the following transactions has no effect on stockholders’ equity?______
Which of the following transactions has no effect on stockholders’ equity?______
游客
2025-06-21
25
管理
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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