问题如下图:
选项:
A.
B.
C.
解释:
请问老师,carrying value / book value不就等于historical cost减掉accumulated depreciation吗?
a选项和c的区别在哪…
这道题应该怎么理解呢
NO.PZ2017102901000059 问题如下 The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less: A.carrying amount. B.carrying amount austefor impairment. C.historiccost net of accumulatepreciation. A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation. 老师说carrying amount是包括了减值损失,以及累积折旧之后的资产的净价值。全部的账面价值都是这样吗?我记得之前一些课后题里面的大case,会把减值损失,坏账准备这些单列,那这种,账面价值还是调整了折旧和减值之后的吗?另外,如果账面价值已经调整了折旧,那累计折旧这种科目一般是放在哪里的呀?
NO.PZ2017102901000059问题如下The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less:A.carrying amount.B.carrying amount austefor impairment.C.historiccost net of accumulatepreciation.A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation.是账面价值本来就减值处理过吗
NO.PZ2017102901000059 问题如下 The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less: A.carrying amount. B.carrying amount austefor impairment. C.historiccost net of accumulatepreciation. A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation. 老师请问C选择项 historiccost-A是等于carrying value吗? 既然A正确那为什么C不对?
NO.PZ2017102901000059 问题如下 The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less: A.carrying amount. B.carrying amount austefor impairment. C.historiccost net of accumulatepreciation. A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation. Revaluation mol不是也有p吗?
NO.PZ2017102901000059 问题如下 The gain or loss on a sale of a long-liveasset to whithe revaluation mol hbeen applieis most likely calculateusing sales procee less: A.carrying amount. B.carrying amount austefor impairment. C.historiccost net of accumulatepreciation. A is correct. The gain or loss on the sale of long-liveassets is computethe sales procee minus the carrying amount of the asset the time of sale. This is true unr the cost anrevaluation mols of reporting long-liveassets. In the absenof impairment losses, unr the cost mol, the carrying amount will equhistoriccost net of accumulatepreciation. Cost mol carrying value (w/o impairment) = HistoricCost - Accumulatepreciation而Revaluation mol carrying value = FMV