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【单选题】
下列关于所有者权益的表述中，不正确的是（）。
A.
所有者权益是企业资产扣除负债后由所有者享有的剩余权益
B.
所有者权益金额取决于资产和负债的金额
C.
所有者权益的来源包括所有者投入的资本、直接计入所有者权益的和损失、留存收益等
D.
负债对企业资产的要求权，所有者权益不具有对资产的要求权
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