首字母填空

The Yellow Mountain is o ____小题1:___ of the most famous mountains in China. It is in the south of Anhui. Every year t __小题2:____of Chinese and foreigners pay a visit here. It’s not f ___小题3:__ from here. It t___小题4:___ you about three hours to get there by bus. You can also go there by train or by plane. While you are c___小题5:_____ the mountain, you can e__小题6:___ the sea of clouds, wondrous pines and unique rocks ahead of you. In the e ___小题7:___ morning when the sun rises, the sky looks b__小题8:_____. It’s a r___小题9:__   nice place to v ___小题10:____ .

会计计量属性中，在（）计量下，资产和负债按照在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。

A．现值

B．可变现净值

C．公允价值

D．历史成本