求解答：financial reporting R#24 如何, current, disposal, reporting

rebecca0925

The valuation technique under which assets are recorded at the amount that would be                        received in an orderly
disposal is:                     

• 
  current cost.
• 
  present value.
• 
  realizable value.正确答案

请问题目中orderly disposal 如何翻译， 为什么答案是realizable value

334553844

第一题：realizable value是一种处置（disposoal）的资产估值概念，个人理解它是若把资产变现后的value，所以是处置概念
第二题：财报的限制：note3 37页明晃晃地写了

rebecca0925

Which of the following is not a constraint on the financial statements according to the Conceptual Framework (2010)?
A.Understandability.
B.Benefit versus cost.
C.Balancing of qualitative characteristics


这道题的c 选项  又是什么意思