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Michelle戀 · 2024年08月19日

请详细解释为何enhancement of assets和decrease in liabilities包含在income里？

  1. CFA I
  2. FRA

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.

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.


decrease 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？


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已采纳答案

lynn_品职助教 · 2024年08月20日

嗨，爱思考的PZer你好：


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。


收入的增加可能伴随资产的增加或者负债的减少。


比如 A销售给B一批货物，A产生收入，B应该付款。


但如果在A的账上还有一笔对B的应付账款，那么AB可能协商不用付款，而是抵减应付账款。


此时A的报表的表现就是负债减少，收入增加。


B其实就是说由于非owner’s contribution导致的asset的增加是income的一种形式，


其实就是典型的增加了equity下面（通过retained earnings进入equity）I/S表的revenue或者other income的同时，确认一笔cash或者应收账款的资产的过程

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