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。
老师好,请问current cost和realizable cost 之间的区别是什么呢?谢谢