问题如下图：
选项：
A. 
B. 
C. 
解释：
请问老师C是计入oci吗
NO.PZ2016012101000050 问题如下 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.考点是income的定义。解析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。所以肯定是not relateto owners’ contributions，排除C。收入对企业是好事，肯定是增加资产而不是负债，所以A说“increases in liabilities”不正确。这道题应该选 income 不是应该看I/S 表吗？
NO.PZ2016012101000050 问题如下 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.考点是income的定义。解析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。所以肯定是not relateto owners’ contributions，排除C。收入对企业是好事，肯定是增加资产而不是负债，所以A说“increases in liabilities”不正确。这道题应该选 老师，我想问下，问什么不选然后是C和B的区别
NO.PZ2016012101000050问题如下 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.考点是income的定义。解析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。所以肯定是not relateto owners’ contributions，排除C。收入对企业是好事，肯定是增加资产而不是负债，所以A说“increases in liabilities”不正确。这道题应该选啊，题目看了半天，看不懂题目想问啥，这是语法问题吗，单词都认识，凑在一起就懵了
NO.PZ2016012101000050 enhancements of assets not relateto owners’ contributions. 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. 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说反了，应该是crease。B符合定义。C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。可以翻译一下三个么 relatenot relate不知道怎么翻译更贴切
NO.PZ2016012101000050 请问owners’ contributions是什么意思？
