2010年12月31日某企业所有者权益情况如下:实收资本180万元,资本公积20万元,盈余公积88万元,未分配利润32万元。则该企业2011年1月1日留存收益为()万元。
A.32
B.88
C.120
D.300
正确答案是C
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