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【单选题】
长期股权投资采用权益法核算时,在持股比例不变的情况下,被投资单位其他综合收益的增加,企业按持股比例计算应享有的份额,借记( )科目。A.
“长期股权投资-成本”
B.
“长期股权投资-损益调整”
C.
“资本-其他资本”
D.
“长期股权投资-其他综合收益”
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A.
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B.
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D.
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