2. 职称英语
  3. [originaltext]M: Good news! The current price of land we bought last year has i

[originaltext]M: Good news! The current price of land we bought last year has i

游客2025-06-19  0
问题  
M: Good news! The current price of land we bought last year has increased greatly. How about reporting it in the profit and loss account?
W: Wait a minute. According to the Prudence Concept, if the market price is higher than the cost, the higher amount is ignored in the accounts.
Q: Why can’ t they record the gains right now?
选项 A、Because of the prudence concept.
B、Because of the materiality concept.
C、Because of the matching principle.
D、Because of the Dual Aspects Concept.
答案 A
解析 女士说“根据会计的谨慎原则，当市场价高于成本时，按成本价入账。”
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