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淡淡2 · 2021年01月21日

这个题目是什么意思啊可以翻译一下吗?谢谢

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。

这个题目是什么意思啊可以翻译一下吗?谢谢

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已采纳答案

纠纠_品职答疑助手 · 2021年01月22日

嗨,努力学习的PZer你好:


这道题就是在问你,通过什么方式可以增加公司未来经济利益的流入,那当然是增加资产(资产的定义是未来有经济利益的流入),降低负债(负债的定义是未来有经济利益的流出)


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


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