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小范范 · 2018年09月09日

问一道题:NO.PZ2017102901000025 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

请问选项C为什么不对呢?谢谢

2 个答案
已采纳答案

竹子 · 2018年09月12日

如果未来经济利益流入的可能性不能确定,那么就不能确认为资产,那么也就不会出现在B.S里。

只有当未来经济利益流入很可能发生时,才能确认为资产。此时它流入的概率是可以确定的,并不是uncertain

品职辅导员_小明 · 2018年09月09日

因为资产的定义就是未来很可能有经济利益的流入, 所以probability是可以确定的,如果不能确定就不能确认在B.S中

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