选择题:下列各项中,属于其他综合收益的是()。

题目内容:

下列各项中,属于其他综合收益的是()。

A.发行可转换债券时确认的权益成份公允价值

B.外币报表折算差额

C.投资者投入资产的公允价值大于所享有的股本的金额

D.因控股股东捐赠确认的资本公积

参考答案:

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()。

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