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Danielle靓靓 · 2019年03月04日

问一道题:NO.PZ2018062018000024 [ CFA I ]

请问为何不选c,谢谢

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

竹子 · 2019年03月05日

这一题选不是造成两者差异的原因,C选项是其中一个原因,所以不选。

因为市场中的股权价值是一直变化的,而B.S中的账面价值不是,B.S中要么是历史成本,就算使用的是公允价值也只在资产负债表日更新,不会实时更新的,所以市场价值与账面有差异

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