单选题:企业收到某机构的捐赠款100万元,该捐赠款应计人企业的(  )。

题目内容:
企业收到某机构的捐赠款100万元,该捐赠款应计人企业的(  )。 A.实收资本
B.营业外收入
C.资本公积
D.留存收益
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答案解析:

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