2级FSA intercorporate investment问题 excess, investment, assets, method

busprof

原版书上第163页的第19题，答案解释中“the excess of assets over liabilities generally is lower using historical book value method than using the fair value method."为什么？我觉得这不一定吧？

wilslm

The assets measured in hostorical value are generally excluded the dipreciation of foxed assets and the impairement of the inventory. These may be recovered if you remeasurement them in fair value method. So it is said "generally".

（个人理解，等老师指正。）