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.
解析: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。A选项说反了,应该是decrease。B选项符合定义。C选项虽然资产增加或者负债减少,但它不属于企业的经营情况的体现,是所有者投入资本导致的,不符合income定义。
这个题目是什么意思啊可以翻译一下吗?谢谢