单选题
An analyst does research about balance sheets. Which of the following is NOT a component of the owners' equity section of the balance sheet?
A. Goodwill.
B. Issued capital.
C. Noncontrolling interests.
A
B
C
【正确答案】
A
【答案解析】
[解析] 商誉(Goodwill)属于企业的一项资产类项目。非控制权权益(Noncontrolling interests)和已发行股本(Issued capital)都属于所有者权益类项目。
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