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ZHANGDAPENG · 2019年09月14日

问一道题：NO.PZ2018062004000105 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：麻烦定位下知识点 题目解释不是很明白 账面价值要减去累计折旧

选项：

A.

B.

C.

解释：

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Olive_品职助教 · 2019年09月16日

同学你好，公式在基础版讲义181页。

Book Value = Carrying value = Purchase cost – AD – Impairment

book value就是账面净值，等于初始成本减去累计折旧和减值，这道题没有减值所以不用考虑，加油

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