这题考点是什么能否解释一下谢谢，是OCI吗
Shareholders’ equity reported on the balance sheet is most likely to differ from the market value of shareholders’ equity because:
您的回答, 正确答案是: B
A
不正确historical cost basis is used for all assets and liabilities.
B
some factors that affect the generation of future cash flows are excluded.
C
shareholders’ equity reported on the balance sheet is updated continuously.
数据统计(全部)
做对次数: 1665
做错次数: 1246
正确率: 57.20%
数据统计(个人)
做对次数: 0
做错次数: 1
正确率: 0.00%
解析
B is correct.
The balance sheet omits important aspects of a company’s ability to generate future cash flows, such as its reputation and management skills. The balance sheet measures some assets and liabilities based on historical cost and measures others based on current value. Market value of shareholders’ equity is updated continuously. Shareholders’ equity reported on the balance sheet is updated for reporting purposes and represents the value that was current at the end of the reporting period.
