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Wendy · 2019年01月21日

问一道题:NO.PZ2017102901000025 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

A为什么不对呢?资产计量有的是按历史成本计量的,所以可能与现在的市场价值不相符,这不是资产负债表的局限性吗?

2 个答案
已采纳答案

竹子 · 2019年01月21日

A选项说是成本计量的可靠性是未知的,它与历史成本与市场价值不相符是两个概念。

比如一栋房子,购买时是100万,账上记的是100万,但现在的市场价值是200万。但记账上的100万,这个成本是可靠的。如果房子的成本不可靠,是无法在账上确认为一项资产的。因为资产的确认条件之一,就是成本可以可靠计量。它的成本计量并不是uncertainty的

所以A选项不对

蓝莓囡囡骑士 · 2019年02月24日

选B 的话 显示 B 的答案 也是未知的啊 uncertainty 不是未知 不确定的意思吗。可是B 应该是确定的呀 

竹子 · 2019年02月25日

注意B选项中的the following the end of reporting period,说的是接下来一个报告期间内的价值变化,这个确实是uncertain的

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