—What's behind the door?

—________ [ ]

A. Yes,  it is a ball.                      

B. No,  it isn't a ball.

C. There is a ball.                      

D. It's in front of the door.

______是指按照当前市场条件，重新取得同样一项资产所需支付的现金或现金等价物金额。

A．重置成本
B．公允价值
C．历史成本
D．可变现价值