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CFA考试(Level Ⅰ) - 相关题库
单选题 编号:2692237
1. Harding Corp. has a permanently impaired asset. The difference between its carrying value and the present value of its expected cash flows should be written down immediately and:
  • A.Reported as an operating loss.
  • B.Charged directly against retained earnings.
  • C.Reported as a non-operating loss in other comprehensive income.

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