题目内容

2.下列说法正确的是（）

A. 主要为交易目的而持有的资产是流动资产
B. 预计在一个正常营业周期中变现、出售或耗用的资产是流动资产
C. 预计在资产负债表日起一年内变现的资产是流动资产
D. 流动资产以外的资产归类为非流动资产

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3.下列资产中，属于非流动资产的有（）

A. 交易性金融资产
B. 存货
C. 在建工程
D. 无形资产

4.会计计量属性主要包括（）

A. 历史成本
B. 重置成本
C. 公允价值
D. 现值

可变现净值、现值、公允价值计量的，应当保证所确定的会计要素金额能够取得并可靠计量。

A. 对
B. 错

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