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Tue Jun 12 15:58:48 CST 2018

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　　單選題

　　下列各項(xiàng)中，不屬于所有者權(quán)益類科目的是（）。

　　A.盈余公積

　　B.應(yīng)付股利

　　C.本年利潤(rùn)

　　D.利潤(rùn)分配

【我要糾錯(cuò)】責(zé)任編輯：rain

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