ACCA损益：怎么理解收益Income？费用 Expense呢？

学习ACCA，少不了跟英语词语打交道，在ACCA课程中，关于ACCA损益表的相关英语单词，ACCA小编给大家整理了出来，一起去看看吧！

1. 收益Income

“Income” 定义

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” 的确认

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

收入只有在经济利益很可能流入从而导致企业资产增加或者负债减少，且经济利益的流入额能够可靠计量时才能予以确认。

2. 费用 Expense

“Expense”定义

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”的确认

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

费用只有在与资产的减少或负债的增加有关的经济利益的减少已经发生并且能够可靠地计量时才能予以确认。

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