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下列会计要素的表述中,正确的是( )。

单选题
2021-09-02 00:17
A、负债的特征之一是企业承担潜在的义务
B、资产的特征之一是预期能给企业带来经济利益
C、利润是企业一定期间内收入减去费用后的净额
D、收入是所有导致所有者权益增加的经济利益的总流入
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正确答案
B

试题解析

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