2. 外语
  3. Which of the following statements is not true of book value?______.

Which of the following statements is not true of book value?______.

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问题 Which of the following statements is not true of book value?______.
选项 A、The net amount of an asset is called that asset’s book value.
B、Book value is necessarily related to the amount that an asset can be sold for.
C、Book value represents the part of an asset’s cost that has not yet been depreciated.
D、None of the above.
答案B
解析 答案为B项。book value“账面价值”，是指留在账簿上一项资产或一组资产的净值，等于资产的原始成本减去累积折旧(accumulated depreciation)，资产的买卖价格并不等于其账面价值。本题中只有B项不正确，故选B项。
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