如果是拉的别人的投资呢？

问题如下：

A group of individuals formed a new company with an investment of $500,000. The most likely effect of this transaction on the company’s accounting equation at the time of the formation is an increase in cash and:

选项：

A.

an increase in revenue.

B.

an increase in liabilities.

C.

an increase in contributed capital.

解释：

C is correct.

This is a contribution of capital by the owners. Assets would increase by $500,000 and contributed capital would increase by $500,000, maintaining the balance of the accounting equation.

解析：一群人自己出钱成立新公司，这些人属于股东，公司没有负债，因此Asset和Equity都是500,000，科目分别是cash和contributed capital。