资产评估的成本法比较充分地考虑了资产的损耗,评估结果更趋于公平合理,成本法一般较适合于单项资产和特定用途资产的评估。()
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Scientist 1
A deep ocean of liquid water exists on Europa. Jupiter&39;s gravitational field produces tides within Europa that can cause heating of the subsurface to a point where liquid water can exist. The numerous cracks and dark bands in the surface ice closely resemble the appearance of thawing ice covering the polar oceans on Earth. Only a substantial amount of circulating liquid water can crack and rotate such large slabs of ice. The few meteorite craters that exist are shallow and have been smoothed by liquid water that oozed up into the crater from the subsurface and then quickly froze.
Jupiter&39;s magnetic field, sweeping past Europa, would interact with the salty, deep ocean and produce a second magnetic field around Europa. The spacecraft has found evidence of this second magnetic field.
Scientist 2
No deep, liquid water ocean exists on Europa. The heat generated by gravitational tides is quickly lost to space because of Europa&39;s small size, as shown by its very low surface temperature (–160°C). Many of the features on Europa&39;s surface resemble features created by flowing glaciers on Earth. Large amounts of liquid water are not required for the creation of these features. If a thin layer of ice below the surface is much warmer than the surface ice, it may be able to flow and cause cracking and movement of the surface ice. Few meteorite craters are observed because of Europa&39;s very thin atmosphere; surface ice continually sublimes (changes from solid to gas) into this atmosphere, quickly eroding and removing any craters that may have formed.
1.Which of the following best describes how the 2 scientists explain how craters are removed from Europa&39;s surface?
A. Sublimation;Filled in by water
B. Filled in by water;Sublimation
C. Worn smooth by wind;Sublimation
D. Worn smooth by wind;Filled in by water
市场法一般不适用于专用机器设备和大部分的无形资产,以及受到地区、环境等严格限制的一些资产评估。()
作为资产评估对象的资产就是会计学上所称的资产。()