NO.PZ2017102901000059
问题如下：
The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less:
选项：
A.carrying amount.
B.carrying amount adjusted for impairment.
C.historical cost net of accumulated depreciation.
解释：
A is correct.
The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation.
老师说carrying amount是包括了减值损失，以及累积折旧之后的资产的净价值。全部的账面价值都是这样吗？我记得之前一些课后题里面的大case，会把减值损失，坏账准备这些单列，那这种，账面价值还是调整了折旧和减值之后的吗？
另外，如果账面价值已经调整了折旧，那累计折旧这种科目一般是放在哪里的呀？
