问题如下图：
选项：
A. 
B. 
C. 
减去的carrying value不是每年都要调整减值吗？请问为什么B不对，谢谢！
解释：
NO.PZ2017102901000059 问题如下 The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less: A.carrying amount. B.carrying amount austefor impairment. C.historiccost net of accumulatepreciation. A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation. 老师说carrying amount是包括了减值损失，以及累积折旧之后的资产的净价值。全部的账面价值都是这样吗？我记得之前一些课后题里面的大case，会把减值损失，坏账准备这些单列，那这种，账面价值还是调整了折旧和减值之后的吗？另外，如果账面价值已经调整了折旧，那累计折旧这种科目一般是放在哪里的呀？
NO.PZ2017102901000059问题如下The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less:A.carrying amount.B.carrying amount austefor impairment.C.historiccost net of accumulatepreciation.A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation.是账面价值本来就减值处理过吗
NO.PZ2017102901000059 问题如下 The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less: A.carrying amount. B.carrying amount austefor impairment. C.historiccost net of accumulatepreciation. A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation. 老师请问C选择项 historiccost-A是等于carrying value吗？ 既然A正确那为什么C不对？
NO.PZ2017102901000059 问题如下 The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less: A.carrying amount. B.carrying amount austefor impairment. C.historiccost net of accumulatepreciation. A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation. Revaluation mol不是也有p吗？
NO.PZ2017102901000059 问题如下 The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less: A.carrying amount. B.carrying amount austefor impairment. C.historiccost net of accumulatepreciation. A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation. Cost mol carrying value (w/o impairment) = HistoricCost - Accumulatepreciation而Revaluation mol carrying value = FMV
