多选题:下列各项中,不会引起所有者权益总额发生增减变动的有(  )。

题目内容:
下列各项中,不会引起所有者权益总额发生增减变动的有(  )。 A.以盈余公积弥补亏损
B.提取法定盈余公积
C.宣告发放现金股利
D.将债务转为资本

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