问题如下图：
选项：
A. 
B. 
C. 
解释：
老师你好，能否解释一下解析的意思。谢谢！
NO.PZ2016012102000012 问题如下 If a company raises $20 million new common stock's issuance, whiof the financistatements will impactethis transaction? A.Balansheet, the statement of comprehensive income, ancash flow statement. B.Income statement, statement of owners' equity. C.Balansheet, cash flow statement, anstatement of owners' equity. C is correct.Balansheet is increaseassets ( $20 million cash) anequity (new common stock). The $20 million is a cash inflow from financing anshows in the cash flow statement. It is also increase in contributecapitanshows in the statement of owners' equity . The income statement is not affectenew 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( contributecapit)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
NO.PZ2016012102000012 问题如下 If a company raises $20 million new common stock's issuance, whiof the financistatements will impactethis transaction? A.Balansheet, the statement of comprehensive income, ancash flow statement. B.Income statement, statement of owners' equity. C.Balansheet, cash flow statement, anstatement of owners' equity. C is correct.Balansheet is increaseassets ( $20 million cash) anequity (new common stock). The $20 million is a cash inflow from financing anshows in the cash flow statement. It is also increase in contributecapitanshows in the statement of owners' equity . The income statement is not affectenew 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( contributecapit)增加。 损益表不受新普通股发行的影响。 comprehensive income 表在哪里讲到的呢？涉及哪些科目呢？
NO.PZ2016012102000012 Income statement, statement of owners' equity. Balansheet, cash flow statement, anstatement of owners' equity. C is correct. Balansheet is increaseassets ( $20 million cash) anequity (new common stock). The $20 million is a cash inflow from financing anshows in the cash flow statement. It is also increase in contributecapitanshows in the statement of owners' equity . The income statement is not affectenew 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( contributecapit)增加。 损益表不受新普通股发行的影响。 the statement of comprehensive income是指comprehensive income表➕IS表吗
老师，这一题如果B中再加一个cash flow statement 也是正确的？
老师说，I/S是B/S的子表，也就是B/S的equity那一项，这道题中增发新股是融资性行为，会影响CF/S，但是不会影响I/S，那么这个是例外吗？还有有什么样的活动只影响B/S，不影响I/S
