uc8

下列各项中,不会使资本公积发生增减变动的有(  )。

  • A企业实现净利润
  • B可供出售金融资产公允价值变动
  • C资本公积转增资本
  • D投资者超过注册资本额的投入资本
参考答案: AB
解题思路: A项,企业实现净利润除弥补亏损外,影响留存收益,但不影响资本公积;B项,可供出售金融资产公允价值变动计入“其他综合收益”;C项会减“资本公积;D项会增加资本公积。
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