问一道题：NO.PZ2016012101000016 [ CFA I ]

NO.PZ2016012101000016问题如下 A group of invials formea new company with investment of $500,000. The most likely effeof this transaction on the company’s accounting equation the time of the formation is increase in cash anA.increase in revenue.B.increase in liabilities.C.increase in contributecapital.C is correct.This is a contribution of capitthe owners. Assets woulincrease $500,000 ancontributecapitwoulincrease $500,000, maintaining the balanof 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contributecapital。这样放在liability or equity?

    老师你好 请问AB为什么不对呢