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eaglexps · 2022年06月06日

C和B的区别

NO.PZ2016012101000050

问题如下:

Under IFRS, income includes increases in economic benefits from:

选项:

A.

increases in liabilities not related to owners’ contributions.

B.

enhancements of assets not related to owners’ contributions.

C.

increases in owners’ equity related to owners’ contributions.

解释:

B is correct.

Under IFRS, income includes increases in economic benefits from increases in assets, enhancement of assets, and decreases in liabilities.

考点是income的定义。

解析:

收入是指企业在日常经营活动中形成的,会导致所有者权益增加,但是又不是由所有者投入资本带来的经济利益的流入。所以肯定是not related to owners’ contributions,排除C。

收入对企业是好事,肯定是增加资产而不是负债,所以A选项说“increases in liabilities”不正确。这道题应该选B。

老师,我想问下,问什么不选C, 然后是C和B的区别

1 个答案

Kiko_品职助教 · 2022年06月06日

嗨,努力学习的PZer你好:


C选项的意思是由股东出资导致的equity的增加,即股本和股本溢价的增加,这个不算是公司的“income”,income是经营活动带来的,不是由股东出资带来的。B选项说的正好跟C是相反的。

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努力的时光都是限量版,加油!

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