NO.PZ2016012101000039
问题如下：
Valuing assets at the amount of cash or equivalents paid or the fair value of the consideration given to acquire them at the time of acquisition most closely describes which measurement of financial statement elements?
选项：
A.Current cost.
B.Historical cost.
C.Realizable value.
解释：
B is correct.
Historical cost is the consideration paid to acquire an asset.
解析：考察的知识点是historical cost的定义。历史成本下，资产的计量是按照取得资产时支付的现金或者等价物，或者购置资产时所付对价的公允价值来计量。
答案里面说的，历史成本是购置资产时所付对价的公允价值，当初成交价格不一定是公允的吧，成交只是一个结果。另外，想问一下，realizable value与fair value有什么不一样，没听懂。
