问题如下图：答案B请帮忙具体解释一下吧
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2019年06月04日
同学你好，这一题问的是为什么账面的equity不等于equity的市场价值。
原因有几个，首先资产负债表上，有的资产和负债用的历史成本，有的用的公允价值，那么equity=asset-liabiity就是一个混合项，它包含了历史成本和公允价值。
其次，就算有的资产和负债用的是公允价值，这个公允价值也只有报表日的时候会update，在两个报表日之间公允价值的变动不会在报表中体现。
还有，有些因素会影响equity的市场价值，但并没有在报表中体现，比如声誉、管理层的能力等。B选项说的是B/S没有考虑公司将来的现金流，只考虑了当前的情况，比如管理层的水平，虽然现在公司的管理层水平不高，但是不代表不会成长或者是进步，将来就会更加专业，那么公司的盈利水平也就会更好，这在B/S上是体现不出来的。
NO.PZ2017102901000024 问题如下 Shareholrs’ equity reporteon the balansheet is most likely to ffer from the market value of shareholrs’ equity because: A.historiccost basis is usefor all assets anliabilities. B.some factors thaffethe generation of future cash flows are exclu C.shareholrs’ equity reporteon the balansheet is uptecontinuously. B is correct. The balansheet omits important aspects of a company’s ability to generate future cash flows, suits reputation anmanagement skills. The balansheet measures some assets anliabilities baseon historiccost anmeasures others baseon current value. Market value of shareholrs’ equity is uptecontinuously. Shareholrs’ equity reporteon the balansheet is uptefor reporting purposes anrepresents the value thwcurrent the enof the reporting perio OCI里面的股票价格就是每天更新的啊
NO.PZ2017102901000024问题如下Shareholrs’ equity reporteon the balansheet is most likely to ffer from the market value of shareholrs’ equity because:A.historiccost basis is usefor all assets anliabilities.B.some factors thaffethe generation of future cash flows are excluC.shareholrs’ equity reporteon the balansheet is uptecontinuously.B is correct. The balansheet omits important aspects of a company’s ability to generate future cash flows, suits reputation anmanagement skills. The balansheet measures some assets anliabilities baseon historiccost anmeasures others baseon current value. Market value of shareholrs’ equity is uptecontinuously. Shareholrs’ equity reporteon the balansheet is uptefor reporting purposes anrepresents the value thwcurrent the enof the reporting perio是在对比反应在balansheet上的equity 和 现实中balansheet反应不出来的这家公司的equity吗？比如我们从新闻上？
NO.PZ2017102901000024问题如下Shareholrs’ equity reporteon the balansheet is most likely to ffer from the market value of shareholrs’ equity because: A.historiccost basis is usefor all assets anliabilities. B.some factors thaffethe generation of future cash flows are exclu C.shareholrs’ equity reporteon the balansheet is uptecontinuously. B is correct. The balansheet omits important aspects of a company’s ability to generate future cash flows, suits reputation anmanagement skills. The balansheet measures some assets anliabilities baseon historiccost anmeasures others baseon current value. Market value of shareholrs’ equity is uptecontinuously. Shareholrs’ equity reporteon the balansheet is uptefor reporting purposes anrepresents the value thwcurrent the enof the reporting perio如题
NO.PZ2017102901000024 既然一些因素被剔除了 为什么会影响Equity？
NO.PZ2017102901000024 如题。。。。。。。。。。。。。。。