2. 职称英语
  3. Which of the following statements is not consistent with generally accepted acco

Which of the following statements is not consistent with generally accepted acco

游客2025-06-21  25
问题 Which of the following statements is not consistent with generally accepted accounting principles relating to asset valuation?______.
选项 A、Assets are originally recorded in accounting records at their cost to the business entity.
B、Subtracting total liabilities from total assets indicates what the owner’s equity in the business is worth under current market conditions.
C、Accountants assume that assets such as office supplies, land and buildings will be used in business operations rather than sold at current market prices.
D、Accountants prefer to base the valuation of assets upon objective, verifiable evidence rather than upon appraisals or personal opinion.
答案 B
解析 答案为B项。选项A叙述的是历史成本原则(historical cost)，即企业的各项资产、负债、所有者权益等项目的计量，应当基于交易或事项的实际交易价格或成本。选项C叙述的是持续经营假设，即假设在可以预见的将来，企业将会按当前的规模和状态继续经营下去，不会停业，也不会大规模削减业务。因此，企业的办公设备、厂房场地主要用于企业经营过程，通常不会以市场价出售。选项D指的是客观性原则，即会计核算应当客观地反映企业的财务状况、经营成果和现金流量，保证信息的真实性。根据历史成本原则，企业所有者权益应按股东出资时的价格而非当前的市场价格计量。本题中A项、C项、D项的意思均正确，只有B项是错误的，故选B项。
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