问题如下图：
选项：
A. 
B. 
C. 
解释：
cost model就选B是嘛？谢谢
NO.PZ2018062018000059 问题如下 Unr the revaluation mol, company M solsome of its long-liveassets last year, the gain or loss of company M mrecoras: A.sales procee less carrying amount. B.sales procee less historiccost net of accumulatepreciation. C.sales procee less carrying amount austefor impairment. A is correct. When it comes to the sale of long-liveassets measurerevaluation mol, the gain or loss is calculatesales procee less the carrying amount of the asset the time of sale. Unr the cost mol, if there is no impairment loss, the carrying amount is the same historiccost net of accumulatepreciation. 这道题目的A跟C，老师可以详细一下吗
NO.PZ2018062018000059问题如下 Unr the revaluation mol, company M solsome of its long-liveassets last year, the gain or loss of company M mrecoras:A.sales procee less carrying amount.B.sales procee less historiccost net of accumulatepreciation.C.sales procee less carrying amount austefor impairment.A is correct. When it comes to the sale of long-liveassets measurerevaluation mol, the gain or loss is calculatesales procee less the carrying amount of the asset the time of sale. Unr the cost mol, if there is no impairment loss, the carrying amount is the same historiccost net of accumulatepreciation.C为什么annupreciation expense这到底什么意思？
NO.PZ2018062018000059问题如下Unr the revaluation mol, company M solsome of its long-liveassets last year, the gain or loss of company M mrecoras: A.sales procee less carrying amount. B.sales procee less historiccost net of accumulatepreciation. C.sales procee less carrying amount austefor impairment. A is correct. When it comes to the sale of long-liveassets measurerevaluation mol, the gain or loss is calculatesales procee less the carrying amount of the asset the time of sale. Unr the cost mol, if there is no impairment loss, the carrying amount is the same historiccost net of accumulatepreciation.1.没有fair value mol吗？fair value mol是用在哪里的？是不是fair value用在存货，而这里是 long liveasset，所以没有。2.unr cost mol的话，这个公式是怎么样的呢？3.是不是carrying value本身就包括了impairment的部分，所以不用额外减？（我选的是c）
NO.PZ2018062018000059问题如下Unr the revaluation mol, company M solsome of its long-liveassets last year, the gain or loss of company M mrecoras: A.sales procee less carrying amount. B.sales procee less historiccost net of accumulatepreciation. C.sales procee less carrying amount austefor impairment. A is correct. When it comes to the sale of long-liveassets measurerevaluation mol, the gain or loss is calculatesales procee less the carrying amount of the asset the time of sale. Unr the cost mol, if there is no impairment loss, the carrying amount is the same historiccost net of accumulatepreciation.讲义哪讲了G/L？
不太能理解A答案想表达的含义， 如果是Gain 放在OCI了， loss放在Gain. 跟A的答案是一个意思？
