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Which of the following best describes a component of the income statement?

A、Amounts that a company owes its vendors for purchases of goods and services

B、Outflows or depletions of assets in the course of a business's activities

C、Obligations from past events that are expected to result in an outflow of economic benefits

【Answer 】B


【analysis】

B is correct.Expenses are a component of the income statement and are defined as outflows,asset depletions,and liabilities incurred in the course of a business’s activities.

A is incorrect.Accounts payable is a liability,a component of the balance sheet,and is defined as amounts that a company owes its vendors for purchases of goods and services.

C is incorrect.Liabilities are a component of the balance sheet and are defined as obligations from past events that on settlement are expected to result in an outflow of economic benefits.

"Financial Report":Cash income from sales

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