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Lance · 2023年05月10日

老师请问C为什么不对

NO.PZ2017102901000024

问题如下:

Shareholders’ equity reported on the balance sheet is most likely to differ from the market value of shareholders’ equity because:

选项:

A.

historical cost basis is used for all assets and liabilities.

B.

some factors that affect the generation of future cash flows are excluded.

C.

shareholders’ equity reported on the balance sheet is updated continuously.

解释:

B is correct.

The balance sheet omits important aspects of a company’s ability to generate future cash flows, such as its reputation and management skills. The balance sheet measures some assets and liabilities based on historical cost and measures others based on current value. Market value of shareholders’ equity is updated continuously. Shareholders’ equity reported on the balance sheet is updated for reporting purposes and represents the value that was current at the end of the reporting period.

OCI里面的股票价格就是每天更新的啊

1 个答案

lynn_品职助教 · 2023年05月11日

嗨,从没放弃的小努力你好:


OCI里面的股票价格就是每天更新的啊


我明白同学的意思,但是我们作为外部使用者只有在公司发布年报时才能看到,(或者季报、半年报,如发布)。


continuously可以理解成连续地,不断地。C选项的意思是equity会持续update,但实际上只有报表日的时候会update。

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努力的时光都是限量版,加油!

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