ACCA損益：怎么理解收益Income？費(fèi)用 Expense呢？

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1. 收益Income

“Income” 定義

Increasesin economic benefits during the accounting period in the form of inflows or enhancementsof assets or decreases of liabilities that result in increases in equity, otherthan those relating to contributions from equity participants.

“Income” 的確認(rèn)

An increase in futureeconomic benefits related to an increase in an asset or a decrease of aliability has arisen that can be measured reliably.

收入只有在經(jīng)濟(jì)利益很可能流入從而導(dǎo)致企業(yè)資產(chǎn)增加或者負(fù)債減少，且經(jīng)濟(jì)利益的流入額能夠可靠計(jì)量時(shí)才能予以確認(rèn)。戳：各科必背定義+歷年真題中文解析+20年BPP習(xí)題冊(cè)（PDF版）

2. 費(fèi)用 Expense

“Expense”定義

Decreases in economicbenefits during the accounting period in the form of outflows or depletions ofassets or incurrences of liabilities that result in decreases in equity, otherthan those relating to distributions to equity participants.

“Expense”的確認(rèn)

A decrease in futureeconomic benefits related to a decrease in an asset or an increase of aliability has arisen that can be measured reliably.

費(fèi)用只有在與資產(chǎn)的減少或負(fù)債的增加有關(guān)的經(jīng)濟(jì)利益的減少已經(jīng)發(fā)生并且能夠可靠地計(jì)量時(shí)才能予以確認(rèn)。

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