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

游客2025-06-21 3

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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