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下列關(guān)于“實(shí)收資本”賬戶的說法正確的有（ ?。?。
A.實(shí)收資本屬于所有者權(quán)益類賬戶
B.該賬戶的貸方登記投資者對(duì)企業(yè)投資的增加額
C.期末借方余額表示投資者對(duì)企業(yè)投資的實(shí)有數(shù)
D.該賬戶應(yīng)該按照投資者設(shè)明細(xì)
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下列關(guān)于“實(shí)收資本”賬戶的說法正確的有（ ）。
A.實(shí)收資本屬于所有者權(quán)益類賬戶
B.該賬戶的貸方登記投資者對(duì)企業(yè)投資的增加額
C.期末借方余額表示投資者對(duì)企業(yè)投資的實(shí)有數(shù)
D.該賬戶應(yīng)該按照投資者設(shè)明細(xì)
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