开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

· 2021年04月11日

C为什么不对

  1. CFA I
  2. FRA

NO.PZ2017102901000025

问题如下：

The information provided by a balance sheet item is limited because of uncertainty regarding:

选项：

A.

measurement of its cost or value with reliability.

B.

the change in current value following the end of the reporting period.

C.

the probability that any future economic benefit will flow to or from the entity.

解释：

B is correct.

Balance sheet information is as of a specific point in time, and items measured at current value reflect the value that was current at the end of the reporting period. For all financial statement items, an item should be recognized in the financial statements only if it is probable that any future economic benefit associated with the item will flow to or from the entity and if the item has a cost or value that can be measured with reliability.

C为什么不对 表里未来有增减项
添加评论
1 个答案

纠纠_品职答疑助手 · 2021年04月12日

嗨，爱思考的PZer你好：


因为资产的定义就是未来很可能有经济利益的流入， 所以probability是可以确定的，如果不能确定就不能确认在B.S中。


----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

  • 1

    回答

  • 0

    关注

  • 1440

    浏览
相关问题

NO.PZ2017102901000025问题如下The information provia balansheet item is limitebecause of uncertainty regarng:A.measurement of its cost or value with reliability.B.the change in current value following the enof the reporting perioC.the probability thany future economic benefit will flow to or from the entity.B is correct. Balansheet information is of a specific point in time, anitems measurecurrent value reflethe value thwcurrent the enof the reporting perio For all financistatement items, item shoulrecognizein the financistatements only if it is probable thany future economic benefit associatewith the item will flow to or from the entity anif the item ha cost or value thcmeasurewith reliability.请一下B？？？？

2022-10-29 23:23 1 · 回答

NO.PZ2017102901000025问题如下 The information provia balansheet item is limitebecause of uncertainty regarng:A.measurement of its cost or value with reliability.B.the change in current value following the enof the reporting perioC.the probability thany future economic benefit will flow to or from the entity.B is correct. Balansheet information is of a specific point in time, anitems measurecurrent value reflethe value thwcurrent the enof the reporting perio For all financistatement items, item shoulrecognizein the financistatements only if it is probable thany future economic benefit associatewith the item will flow to or from the entity anif the item ha cost or value thcmeasurewith reliability.来源于主体和流出主体的未来经济利益的可能性。C我的理解有问题吗？感觉不通顺呢？准确意思是什么？

2022-10-03 12:17 1 · 回答

NO.PZ2017102901000025 问题如下 The information provia balansheet item is limitebecause of uncertainty regarng: A.measurement of its cost or value with reliability. B.the change in current value following the enof the reporting perio C.the probability thany future economic benefit will flow to or from the entity. B is correct. Balansheet information is of a specific point in time, anitems measurecurrent value reflethe value thwcurrent the enof the reporting perio For all financistatement items, item shoulrecognizein the financistatements only if it is probable thany future economic benefit associatewith the item will flow to or from the entity anif the item ha cost or value thcmeasurewith reliability. A错在什么地方？

2022-09-30 20:57 1 · 回答

the change in current value following the enof the reporting perio the probability thany future economic benefit will flow to or from the entity. B is correct. Balansheet information is of a specific point in time, anitems measurecurrent value reflethe value thwcurrent the enof the reporting perio For all financistatement items, item shoulrecognizein the financistatements only if it is probable thany future economic benefit associatewith the item will flow to or from the entity anif the item ha cost or value thcmeasurewith reliability.想问下C为什么不对呀？

2020-11-20 15:02 1 · 回答