单选题
A decrease in which of the following increases shareholders' equity?
A. Retained earnings.
B. Treasury stock.
C. Accumulated comprehensive income.
A
B
C
【正确答案】
B
【答案解析】
[解析] 股东权益中的库藏股(treasury stock)是一个扣减项。库藏股的减少会增加股东权益。
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