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小范范 · 2018年09月08日

问一道题:NO.PZ2017102901000024 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

这道题A为什么不对呢?谢谢

1 个答案
已采纳答案

品职辅导员_小明 · 2018年09月09日

在B/S里,如果对于BOND,是以历史成本入账,因为BOND不反应当前利率水平,只按发行时的利率计算利息,但是如果衡量avaliable for sale 这种金融资产, 就是以fair value入账的,所以A选项不对。

小范范 · 2018年09月12日

请问B选项的意思是?

品职辅导员_小明 · 2018年09月12日

B选项说的是B/S的缺点,因为B/S是在某一个时点的数据,并不能很好的反应公司将来的盈利能力,比如管理人员的背景和技能,公司的社会人气,这种信息在B/S上是看不到的

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