NO.PZ2018062018000024
问题如下：
Which of following is not a reason that why differences between equity reported on the balance sheet and market value of equity exist:
选项：
A.
Most of Assets and liabilities reported on balance sheet are measured by historical costs.
B.
The factors affect market value of equity are also included on balance sheet.
C.
The market value of equity is updated continuously, but equity on B/S is not.
解释：
B is correct. Some factors affect market value of equity, but they are not reported on balance sheet.
可见这个题目所涉及的知识点是非常重要的。我就想知道，这个题目所考察的知识点，正常的表述是什么。三个选项的考察点正常表述什么。还希望老师给说一下，这样掌握了，再去看题目，应该就没问题了。
