NO.PZ2023020602000045
问题如下：
Which of the following transactions affects owners' equity but does not affect net income?选项：
A.Foreign currency translation gain. B.amount on a bond issued at par. C.Dividends received from available-for-sale securities.解释：
A foreign currency translation gain is not included in net income but the gain increases owners' equity. Dividends received are reported in the income statement. The repayment of principal does not affect owners' equity.根据公式NI = comprehensive income - OCI ， OCI应该影响NI啊
