问题如下：
On 31 December 2018，K&K Co. wants to create a special- purpose entity (SPE). K&K plans to invest €1 million in the SPE, have the SPE borrow €1 million, and then use the funds to purchase €2 million of receivables from K&K. K&K meets the definition of control and plans to consolidate the SPE.
Based on K&K’s plan to borrow against its financial receivables, the consolidated balance sheet will show total assets of:
选项：
A.€10 million.
B.€11 million.
C.€12 million.
解释：
通过SPE融资，合并资产负债表之后的结果和公司自己融资的效果是相同的，即cash和负债同时增加，本题相当于是K&K公司通过SPE融资了1million，因此合并后资产变为11million。
具体过程如下：
SPE的资产负债表：
投资1million建立SPE后，K&K公司cash减少1million，卖掉账上的AR后，K&K公司cash增加2million，AR变为0，K&K资产负债表变为：
资产负债表合并后：
老师请问，SPE B/S表格的Equity 1 million是怎么得到的？还有后面合并报表时，K公司的B/S Investment In SPE 1 million又是和SPE B/S 哪一项抵消的？
