题目内容：
下列各项中，发生当时可能会引起资本公积账面余额发生变化的有（）。
A.企业接受现金捐赠
B.资产负债表日，可供出售金融资产公允价值大于账面价值
C.应付账款获得债权人豁免
D.采用权益法核算，被投资单位除净损益以外的所有者权益发生增减变动
E.出售可供出售金融资产
参考答案：
选择题：下列各项中，发生当时可能会引起资本公积账面余额发生变化的有（）。
- 题目分类：中国大学MOOC慕课
- 题目类型：选择题
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