1.【Answer】B。
The amount that could be obtained from selling the asset, less any costs of disposal.
2.【Answer】A。
The underlying assumption is going concern.
2021年acca考试F7科目练习题与解析（2）
1.【Answer】B。
The amount that could be obtained from selling the asset, less any costs of disposal.
2.【Answer】A。
The underlying assumption is going concern.
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