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KeynesYang · 2019年07月08日

问一道题:NO.PZ2017102901000025

问题如下图:

能否直译下B?实在是这个英文看不懂。。

    

选项:

A.

B.

C.

解释:



1 个答案
已采纳答案

Olive_品职助教 · 2019年07月09日

同学你好,B选项的意思是:

资产负债表提供的信息是有限的,因为财务报告期之后现行价值的改变是不确定的。

换句话说就是,资产负债表是时点值,所体现的信息是报表时点各科目的账面价值,有些科目是用市场价值计量的,那么对于这些科目,资产负债表上的数字仅仅是该时点的市场价值,该时点之后市场价值的改变是无法体现的。

加油!

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