Louis
2020-07-16 23:33老師，我之前問的29跟37題是long-lived asset里的題。
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Vicky助教
2020-07-17 09:45
該回答已被題主采納
同學(xué)你好，
29 The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less:
A carrying amount.
B carrying amount adjusted for impairment.
C historical cost net of accumulated depreciation.
在成本模型和重估值模型下，出售長期資產(chǎn)的利得或損失按出售時的出售收益減去資產(chǎn)賬面價值計算，選擇A選項。
37 Under the revaluation model for property, plant, and equipment and the fair model for investment property:
A fair value of the asset must be able to be measured reliably.
B net income is affected by all changes in the fair value of the asset.
C net income is never affected if the asset increases in value from its carrying amount.
在不動產(chǎn)、廠房和設(shè)備的重估值模型和投資性房地產(chǎn)的公允模型下，資產(chǎn)的公允價值必須能夠可靠地計量。
在公允價值模型下，凈收益受資產(chǎn)公允價值變動的影響。
在重估值模型下，資產(chǎn)價值的任何增加，只要它逆轉(zhuǎn)了以前的重估減少，將在損益表上確認，并增加凈收入。
因此這道題目選擇A選項。
-
追問
老師你好，麻煩解釋一下long-lived asset原版書課后題的44、45、46、48題。謝謝！另外考試會考到這么難的題嗎？感覺題目都看不懂
-
追問
還不是不太懂第37題
-
追答
同學(xué)你好，
具體是哪里不懂呢？追答字數(shù)有限，新的問題請重新提問哦。 -
追問
已經(jīng)搞明白了，謝謝老師
-
追答
好的呀，不客氣~
0
0
0
0
