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yuqijeffery · 2021年02月17日

请问owners’ contributions是什么意思?

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.

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。

请问owners’ contributions是什么意思?

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年02月17日

嗨,爱思考的PZer你好:


说的是所有者(也就是股东)的投入,比如增资。


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