单选题:下列关于所有者权益的表述中,正确的是(  )。

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题目内容:
下列关于所有者权益的表述中,正确的是(  )。 A.所有者权益是指企业投资者投入的资本,即实收资本
B.所有者权益通常划分为实收资本、资本公积和未分配利润
C.所有者权益是指企业资产扣除负债后由所有者享有的剩余权益
D.所有者权益的形成来源包括所有者投入的资本和留存收益

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