由于外部条件的变化引起资产闲置、收益下降等而造成的资产价值损失称为( )。
A．资产的重置成本
B．资产的功能性贬值
C．资产的实体性贬值
D．资产的经济性贬值
参考答案：D
解析： 此题为资产的经济性贬值的定义，其要求我们对成本法评估资产时必须要明确其四个基本要素。除此为经济性贬值外，还有：①资产的重置成本。简单的说，资产的重置成本就是资产的现行再取得成本。具体来说，重置成本又分为复原重置成本和更新重置成本两种。②资产的实体性贬值亦称有形损耗，是指资产由于使用及自然力的作用而导致的资产的损耗或下降而引起的资产的价值损失。③资产的功能性贬值是指由于技术进步引起的资产功能相对落后而造成的资产价值损失。
| Every artist knows in his heart that he is saying something to the public. Not only does he want to say it well, but he wants it to be something which has not been said before. He hopes the public will listen and understand—he wants to teach them, and he wants them to learn from him. What visual artists like painters want to teach is easy to make out but difficult to explain, because painters translate their experiences into shapes and colors, not words. They seem to feel that a certain selection of shapes and colors, out of the countless billions possible, is exceptionally interesting for them and worth showing to us. Without their work we should never have noticed these particular shapes and colors, or have felt the delight which they brought to the artist. Most artists take their shapes and colors from the world of nature and from human bodies in motion and repose; their choices indicate that these aspects of the world are worth looking at, that they contain beautiful sights. Contemporary artists might say that they merely choose subjects that provide an interesting pattern, that there is nothing more in it. Yet even they do not choose entirely without reference to the character of their subjects. If one painter chooses to paint a gangrenous leg and another a lake in moonlight, each of them is directing our attention to a certain aspect of the world. Each painter is telling us something, showing us something, emphasizing something m all of which means that, consciously or unconsciously, he is trying to teach us. |
Implied but not stated, ______ .
A．a painting is more easily understood than a symphony
B．art is merely the arranging of shape and color
C．every artist tries to say something to the public
D．one must look beyond shape and color to find what the artist is saying