NO.PZ2016012102000012
问题如下：
If a company raises $20 million by new common stock's issuance, which of the financial statements will be impacted by this transaction?
选项：
A.Balance sheet, the statement of comprehensive income, and cash flow statement.
B.Income statement, statement of owners' equity.
C.Balance sheet, cash flow statement, and statement of owners' equity.
解释：
C is correct.
Balance sheet is increased by assets ( $20 million cash) and equity (new common stock). The $20 million is a cash inflow from financing and shows in the cash flow statement. It is also an increase in contributed capital and shows in the statement of owners' equity . The income statement is not affected by new common stock's issurance.
考点：财务报表科目
资产负债表因资产（$20 m cash）和股权（新普通股）而增加。 $20 m是现金流量表中的融资现金流入， 同时也是所有者权益表中的投入资本( contributed capital )增加。 损益表不受新普通股发行的影响。
能不能给一个简单易懂的例子说明
