按照购置时支付的现金或者现金等价物的金额，或者按照购置资产时

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问题单项选择题

按照购置时支付的现金或者现金等价物的金额，或者按照购置资产时所付出的对价的公允价值计算是（）计量属性。

A.历史成本

B.重置成本

C.现值

D.公允价值

答案

参考答案：A

单项选择题

火场中不应选择的逃生方式是（）。

A、乘坐普通电梯撤离

B、从疏散通道撤离

C、从室外楼梯撤离

单项选择题

Which of the following statements about speculators and hedgers in the futures market is TRUE()

A. Hedging can allow a business to guard against a price increase in a commodity without sacrificing profit if the commodity price decreases.

B. Hedgers guard against market price changes that would cause a reduction in their operating profit.

C. A speculator would use futures to take a short position in a commodity if its price is expected to increase.