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definition of ' Equity', thanks

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allanzhang2008 发表于 2012-11-6 20:49:00 | 显示全部楼层 |阅读模式
According to the IASB’s Framework for the Preparation and Presentation of Financial
Statements (Framework), ‘equity’ is described as:
A The amount paid into the enterprise by the owner
B Accumulated profits less amounts withdrawn
C The residual interest in the assets less liabilities
D Owner’s capital investment in the enterprise
the answer is D, but why C is incorrect? many thnaks
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