试题与答案

关于费用的特点,以下说法正确的是()。 A.费用是企业日常活动中发生的经济利益的流出

题型:多项选择题

题目:

关于费用的特点,以下说法正确的是()。

A.费用是企业日常活动中发生的经济利益的流出

B.费用将引起所有者权益的减少

C.费用除了包括本企业经济利益的流出,还包括为第三方或客户代付的款项及偿还债务支出

D.费用可能表现为资产的减少

E.费用可能表现为负债的增加

答案:

参考答案:A, B, D, E

解析:费用具有以下特点:费用是企业日常活动中发生的经济利益的流出;费用将引起所有者权益的减少;费用可能表现为资产的减少,或负债的增加,或者兼而有之;费用只包括本企业经济利益的流出,而不包括为第三方或客户代付的款项及偿还债务支出。

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