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【单选题】
在将未来现金流出折算现值时,下列说法中不正确的是( )。A.
用来计算现值的折现率，应当是反映货币时间价值的当前市场估计和相关负债特有风险的税前利率
B.
用来计算现值的折现率，应当是反映货币时间价值的当前市场估计和相关负债特有风险的税后利率
C.
风险和不确定性既可以在计量未来现金流出时作为调整因素，也可以在确定折现率时予以考虑，但不能重复反映
D.
企业应当在资产负债表日，对预计负债的现值进行重新计量
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知识点：
皮皮学刷刷变学霸
举一反三
【简答题】收入弹性(income elasticity)
【简答题】期权弹性(option elasticity)
【单选题】If the short run elasticity of supply for a product is 0.8, in the long run elasticity, supply:
A.
Is inelastic.
B.
Is unit elastic.
C.
Is inelastic.
D.
Any of the above could be true of the product’s long run elasticity of supply.
【单选题】The difference between slope and elasticity is that_________.
A.
slope is a ratio of two percentage changes, and elasticity is a ratio of two changes
B.
slope is a ratio of two changes, and elasticity is a ratio of two percentage changes
C.
none of the above; there is no difference between slope and elasticity
D.
slope measures changes in quantity demanded more accurately than elasticity
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