luckygrace · 2024年04月15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.
owner's contribution是什么？可以理解为股本吗？
lynn_品职助教 · 2024年04月15日
嗨，从没放弃的小努力你好：
对，股东增资了，可以理解成是股本
请看以下讲义截图黄色画线部分，本题就来源于这个黄色的income的定义
A选项说的是increase liabilities，但是定义里说的是decrease liabilities，所以A选项错误
C选项说的确实是increase equity，但是来源是owner‘s contribution,和这里定义的最后一句话也相冲突了，所以C错误
B选项首先和这个定义的表述是没有冲突的地方的，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
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
Avalon · 2024年09月29日
麻烦助教，这个截图在讲义那一页
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.为什么和owner's contribution不相关，c为什么错了
