NO.PZ2017102901000024
问题如下：
Shareholders’ equity reported on the balance sheet is most likely to differ from the market value of shareholders’ equity because:
选项：
A.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.
解释：
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.
类似的题目，反着问， not a reason的问题不选A
那不就是A选项是B/S和市场价值不同的理由之一吗！
还有B选项，到底影响因素是什么？也没有排除？
