问题如下图：
选项：
A. 
B. 
C. 
解释：
可否讲解cost model 和revaluation model 在sale区别？解释的后半段我没懂就是under the cost model......
品职辅导员_小明 · 2018年11月11日
先说一下会计准则的要求，IFRS允许使用cost model或者revaluation model，而US GAAP只允许使用cost model。
Revaluation model就是把资产在账面上记录的金额根据其公允价值进行调整，当然，既可以是往上调，也可以往下调，那就有可能产生损失（loss）也可能产生收益（profit）。但是这种损失和收益是否要记录到利润表里，是需要进行一定的判断的。
企业以历史成本（historical cost）为基准来计算一个资产在未来的价值的变化，不管是折旧、摊销还是减值，它们本质上都是这个资产历史成本的一部分发生了流失。这样，我们就能理解这句话：折旧、摊销和减值都是针对cost model的资产计量。
under the cost model...... 后面这句话其实就是在说PPE减去累计折旧剩下的净值
aileen20180623 · 2018年11月11日
那么b说的是否是cost model? c说的是哪个模型?
NO.PZ2018062018000059 问题如下 Unr the revaluation mol, company M solsome of its long-liveassets last year, the gain or loss of company M mrecoras: A.sales procee less carrying amount. B.sales procee less historiccost net of accumulatepreciation. C.sales procee less carrying amount austefor impairment. A is correct. When it comes to the sale of long-liveassets measurerevaluation mol, the gain or loss is calculatesales procee less the carrying amount of the asset the time of sale. Unr the cost mol, if there is no impairment loss, the carrying amount is the same historiccost net of accumulatepreciation. 这道题目的A跟C，老师可以详细一下吗
NO.PZ2018062018000059问题如下 Unr the revaluation mol, company M solsome of its long-liveassets last year, the gain or loss of company M mrecoras:A.sales procee less carrying amount.B.sales procee less historiccost net of accumulatepreciation.C.sales procee less carrying amount austefor impairment.A is correct. When it comes to the sale of long-liveassets measurerevaluation mol, the gain or loss is calculatesales procee less the carrying amount of the asset the time of sale. Unr the cost mol, if there is no impairment loss, the carrying amount is the same historiccost net of accumulatepreciation.C为什么annupreciation expense这到底什么意思？
NO.PZ2018062018000059问题如下Unr the revaluation mol, company M solsome of its long-liveassets last year, the gain or loss of company M mrecoras: A.sales procee less carrying amount. B.sales procee less historiccost net of accumulatepreciation. C.sales procee less carrying amount austefor impairment. A is correct. When it comes to the sale of long-liveassets measurerevaluation mol, the gain or loss is calculatesales procee less the carrying amount of the asset the time of sale. Unr the cost mol, if there is no impairment loss, the carrying amount is the same historiccost net of accumulatepreciation.1.没有fair value mol吗？fair value mol是用在哪里的？是不是fair value用在存货，而这里是 long liveasset，所以没有。2.unr cost mol的话，这个公式是怎么样的呢？3.是不是carrying value本身就包括了impairment的部分，所以不用额外减？（我选的是c）
NO.PZ2018062018000059问题如下Unr the revaluation mol, company M solsome of its long-liveassets last year, the gain or loss of company M mrecoras: A.sales procee less carrying amount. B.sales procee less historiccost net of accumulatepreciation. C.sales procee less carrying amount austefor impairment. A is correct. When it comes to the sale of long-liveassets measurerevaluation mol, the gain or loss is calculatesales procee less the carrying amount of the asset the time of sale. Unr the cost mol, if there is no impairment loss, the carrying amount is the same historiccost net of accumulatepreciation.讲义哪讲了G/L？
不太能理解A答案想表达的含义， 如果是Gain 放在OCI了， loss放在Gain. 跟A的答案是一个意思？