momo · 2023年08月27日
NO.PZ2023081403000017
问题如下：
Q. 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.
为什么和owner's contribution不相关，c为什么错了
lynn_品职助教 · 2023年08月28日
嗨，从没放弃的小努力你好：
为什么和owner's contribution不相关，c为什么错了
因为不是投资者新增资本哈
这道题考点是income的定义。
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。
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2023081403000017 问题如下 Q. Unr IFRS, income inclus increases in economic benefits from: A.increases in liabilities not relateto owners’ contributions. B.enhancements of assets not relateto owners’ contributions. C.increases in owners’ equity relateto owners’ contributions. B is correct. Unr IFRS, income inclus increases in economic benefits from increases in assets, enhancement of assets, ancreases in liabilities. 其他提问下面的解析中说， enhancement of assets 等同于增加r/e . 请问enhancement of assets 具体指什么，retaineearning 一般是income statement中产生的，enhancement of assets 是如何影响到的
NO.PZ2023081403000017 问题如下 Q. Unr IFRS, income inclus increases in economic benefits from: A.increases in liabilities not relateto owners’ contributions. B.enhancements of assets not relateto owners’ contributions. C.increases in owners’ equity relateto owners’ contributions. B is correct. Unr IFRS, income inclus increases in economic benefits from increases in assets, enhancement of assets, ancreases in liabilities. 问题如下Q. Unr IFRS, income inclus increases in economic benefits from:A.increases in liabilities not relateto owners’ contributions.B.enhancements of assets not relateto owners’ contributions.C.increases in owners’ equity relateto owners’ contributions.B is correct. Unr IFRS, income inclus increases in economic benefits from increases in assets, enhancement of assets, ancreases in liabilities.crease in liabilities和enhancement of assets可否举具体实际的例子，如何理解这两个也属于income？
NO.PZ2023081403000017问题如下Q. Unr IFRS, income inclus increases in economic benefits from:A.increases in liabilities not relateto owners’ contributions.B.enhancements of assets not relateto owners’ contributions.C.increases in owners’ equity relateto owners’ contributions.B is correct. Unr IFRS, income inclus increases in economic benefits from increases in assets, enhancement of assets, ancreases in liabilities.想问一下这个知识点在ppt的哪个位置？
NO.PZ2023081403000017问题如下 Q. Unr IFRS, income inclus increases in economic benefits from:A.increases in liabilities not relateto owners’ contributions.B.enhancements of assets not relateto owners’ contributions.C.increases in owners’ equity relateto owners’ contributions.B is correct. Unr IFRS, income inclus increases in economic benefits from increases in assets, enhancement of assets, ancreases in liabilities.owner's contribution是什么？可以理解为股本吗？
