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Jing,L · 2025年07月08日

没有理解这道题目的考点

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.

老师好,这一题我没有理解,请您解释一下可以吗

在教材中哪一个session提到了这题,谢谢

1 个答案

王园圆_品职助教 · 2025年07月08日

同学你好,这道题是在问income是通过哪种经济利益的流入来获得的,有点类似考income相关的会计记账平衡,所以并不是讲义某一页的知识点,而像是对会计记账的综合考察

A说income是通过增加不是股东投资的liability获得的,——这是错的,负债增加并不会增加公司的收入,负债增加只会使资产增加或者费用增加,否则会计记账是不能轧平的

B说income是通过增加不是股东投资的资产的增加获得的——这从会计记账上是可行的,你想,cash 增加,或者应收账款增加,同时revenue增加,这个会计记账都是可以平衡的

C说income增加是通过增加不是股东投资的equity的增加获得的——这页不对,income是利润表的一项,本质就是equity的子科目,所以equity内部要想income增加,肯定要equity什么项目减少才能实现记账平衡,而不是增加,所以C也错


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