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?
NO.PZ2017102901000025问题如下The information provia balansheet item is limitebecause of uncertainty regarng:A.measurement of its cost or value with reliability.B.the change in current value following the enof the reporting perioC.the probability thany future economic benefit will flow to or from the entity.B is correct. Balansheet information is of a specific point in time, anitems measurecurrent value reflethe value thwcurrent the enof the reporting perio For all financistatement items, item shoulrecognizein the financistatements only if it is probable thany future economic benefit associatewith the item will flow to or from the entity anif the item ha cost or value thcmeasurewith reliability.请一下B????
NO.PZ2017102901000025问题如下 The information provia balansheet item is limitebecause of uncertainty regarng:A.measurement of its cost or value with reliability.B.the change in current value following the enof the reporting perioC.the probability thany future economic benefit will flow to or from the entity.B is correct. Balansheet information is of a specific point in time, anitems measurecurrent value reflethe value thwcurrent the enof the reporting perio For all financistatement items, item shoulrecognizein the financistatements only if it is probable thany future economic benefit associatewith the item will flow to or from the entity anif the item ha cost or value thcmeasurewith reliability.来源于主体和流出主体的未来经济利益的可能性。C我的理解有问题吗?感觉不通顺呢?准确意思是什么?
NO.PZ2017102901000025 问题如下 The information provia balansheet item is limitebecause of uncertainty regarng: A.measurement of its cost or value with reliability. B.the change in current value following the enof the reporting perio C.the probability thany future economic benefit will flow to or from the entity. B is correct. Balansheet information is of a specific point in time, anitems measurecurrent value reflethe value thwcurrent the enof the reporting perio For all financistatement items, item shoulrecognizein the financistatements only if it is probable thany future economic benefit associatewith the item will flow to or from the entity anif the item ha cost or value thcmeasurewith reliability. A错在什么地方?
NO.PZ2017102901000025 the change in current value following the enof the reporting perio the probability thany future economic benefit will flow to or from the entity. B is correct. Balansheet information is of a specific point in time, anitems measurecurrent value reflethe value thwcurrent the enof the reporting perio For all financistatement items, item shoulrecognizein the financistatements only if it is probable thany future economic benefit associatewith the item will flow to or from the entity anif the item ha cost or value thcmeasurewith reliability.C为什么不对 表里未来有增减项
the change in current value following the enof the reporting perio the probability thany future economic benefit will flow to or from the entity. B is correct. Balansheet information is of a specific point in time, anitems measurecurrent value reflethe value thwcurrent the enof the reporting perio For all financistatement items, item shoulrecognizein the financistatements only if it is probable thany future economic benefit associatewith the item will flow to or from the entity anif the item ha cost or value thcmeasurewith reliability.想问下C为什么不对呀?