单选题
If a firm raises $30 million by issuing new common stock, which of its financial statements will reflect the transaction?
A、
Income statement and statement of owners" equity.
B、
Balance sheet, income statement, and cash flow statement.
C、
Balance sheet, cash flow statement, and statement of owners" equity.
【正确答案】
C
【答案解析】
[解析] 3000万美元的筹款金额将作为融资性现金流入记录在现金流表中，并作为以投资本的增加金额记录在所有者权益表中。在资产负债表中，资产(现金)和权益(普通股)均将相应增加。厂商发行普通股对损益表没有影响。
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