2. 外语
  3. The following statements describing net income are all correct except that______.

The following statements describing net income are all correct except that______.

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问题 The following statements describing net income are all correct except that______.
选项 A、net income is computed in the income statement, appears in the statement of owner’s equity, and increases owner’s equity in the balance sheet
B、net income is equal to revenues minus expenses
C、net income is computed in the income statement, appears in the statement of owner’s equity, and increases the amount of cash shown in the balance sheet
D、net income can be determined using the account balances appearing in an adjusted trial balance
答案C
解析 答案为C项。净收益(net income)实际是收入(revenue)超过费用(expenses)的余额，其权益归属于所有者，因此净收益是使所有者权益增加而非现金增加。故本题选C项。
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本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
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