登录之后可查看解析

D is corrent. Unrestricted net assets increased $250,000 for the year ended December 31, year 2. The $50,000 spent on research during year 2 would be reclassified (added) to unrestricted revenues when the money was spent for research. The $50,000 addition to unrestricted revenues, gains, and other support would be accompanied by a $50,000 reclassification (deduction) from temporarily restricted revenues. The expenses of $50,000 for research are deducted from unrestricted revenues, etc., which include the $50,000 reclassification. Therefore, the net effect on unrestricted net assets of spending $50,000 on research is zero. The $250,000 of gift shop revenue is unrestricted revenue because the governing board has control of this revenue.
A is incorrect because unrestricted net assets increased by $250,000. 
A is incorrect because unrestricted net assets increased by $250,000. 
C is incorrect because unrestricted net assets increased by $250,000.