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Yoana · 2024年06月26日

想问一下这个知识点在ppt的哪个位置?

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.

想问一下这个知识点在ppt的哪个位置?

1 个答案

lynn_品职助教 · 2024年06月26日

嗨,努力学习的PZer你好:


题目其实就是考察income定义的。


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。其实就是考的这句话的英文意思。


知识点在revenue recognize这里,但是似乎看上去没有直接讲到这个题,是需要理解一下。


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