emma爱地球 · 2024年07月26日
NO.PZ2024011002000069
问题如下：
The carrying value of inventories reflects:选项：
A.their original cost. B.their current value. C.the lower of original cost or net realizable value.解释：
Inventories are carried at historical cost, unless the current replacement cost of the inventory is less.为什么A不对？ 另，这个在美国准则和国际准则下有区别吗？
NO.PZ2024011002000069 问题如下 The carrying value of inventories reflects: A.their origincost. B.their current value. C.the lower of origincost or net realizable value. Inventories are carriehistoriccost, unless the current replacement cost of the inventory is less. 为什么B不对呢。
NO.PZ2024011002000069问题如下The carrying value of inventories reflects:A.their origincost.B.their current value.C.the lower of origincost or net realizable value.Inventories are carriehistoriccost, unless the current replacement cost of the inventory is less.Carrying value 和book value.fair value 和nrv 可以看作差不多的吗？
