狂狷 · 2021年07月31日
NO.PZ2016012101000040
问题如下：
The valuation technique under which assets are recorded at the amount that would be received in an orderly disposal is:
选项：
A. current cost.
B. present value.
C. realizable value.
解释：
C is correct.
The amount that would be received in an orderly disposal is realizable value.
解析：考察的知识点是realizable value的定义。是资产正常对外销售所能收到的金额。
听视频课的时候没有看到这个知识点NO.PZ2016012101000040问题如下The valuation technique unr whiassets are recorthe amount thwoulreceivein orrly sposis:A.current cost.B.present value.C.realizable value.C is correct.The amount thwoulreceivein orrly sposis realizable value.解析考察的知识点是realizable value的定义。是资产正常对外销售所能收到的金额。可以再一下吗 不太明白
NO.PZ2016012101000040问题如下The valuation technique unr whiassets are recorthe amount thwoulreceivein orrly sposis:A.current cost.B.present value.C.realizable value.C is correct.The amount thwoulreceivein orrly sposis realizable value.解析考察的知识点是realizable value的定义。是资产正常对外销售所能收到的金额。老师好，请问current cost和realizable cost 之间的区别是什么呢？谢谢
realize value 和 fair value 的区别是什么
老师请问B和C的主要差异在哪呢
