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