问题如下:
The valuation technique under which assets are recorded at the amount that would be received in an orderly disposal is:
选项:
A.current cost.
B.present value.
C.realizable value.
解释:
C is correct.
The amount that would be received in an orderly disposal is realizable value.
解析:考察的知识点是realizable value的定义。是资产正常对外销售所能收到的金额。
realize value 和 fair value 的区别是什么