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ruthy · 2022年09月02日

请问为何不是C呢

  1. CFA I
  2. FRA

NO.PZ2017102901000059

问题如下：

The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less:

选项：

A.

carrying amount.

B.

carrying amount adjusted for impairment.

C.

historical cost net of accumulated depreciation.

解释：

A is correct.

The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation.

Revaluation model不是也有dep吗？

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2 个答案

王园圆_品职助教 · 2022年09月03日

嗨，从没放弃的小努力你好：


carrying amount是指资产当下的账面净值(包含购置成本，累积折旧，还有减值或是fair value变动造成的影响）

而historical cost是指资产在购置的时候初始的购置成本

”carry amount是账面价值=book value，historical最初入账价格，carrying value=fair value“——你的理解都是正确的哦

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王园圆_品职助教 · 2022年09月02日

嗨，努力学习的PZer你好：


同学你好，请看一下解析中这句话“ In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation.”。意思是只有该长期资产没有计提过减值损失的时候，carrying value才等于historical cost net of accumulated depreciation.所以C选项没有考虑可能存在减值损失的情况，C选项错误

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ruthy · 2022年09月03日

老师可以再问一下carrying amount和historical的区别吗？carry amount是账面价值=book value，historical最初入账价格，是吗？在revaluation model里面，carrying value=fair value？

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