2. 职称英语
  3. [originaltext]M: Good news! The current price of land we bought last year has i

[originaltext]M: Good news! The current price of land we bought last year has i

游客2025-06-19  17
问题  
M: Good news! The current price of land we bought last year has increased greatly. How about reporting it in the profit and loss account?
W: Wait a minute. According to the Prudence Concept, if the market price is higher than the cost, the higher amount is ignored in the accounts.
Q: Why can’t they record the gains right now?
选项 A、Because of the prudence concept.
B、Because of the materiality concept.
C、Because of the matching principle.
D、Because of the Dual Aspects Concept.
答案 A
解析 女士说“根据会计的谨慎原则，当市场价高于成本时，按成本价入账。”
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