某企业年初所有者权益为160万元,本年度实现净利润300万元,以资本公积转增资本50万元,提取盈余公积30万元,向投资者分配现金股利20万元。假设不考虑其他因素,该企业年末所有者权益为( )
A.360万元
B.410万元
C.440万元
D.460万元
正确答案是C
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