1.Historical cost, current market value, current cost, netrealizable value and present value of future cash flow are concretive expressive forms of fair value.
成本、行市价、行成本、可变净值和未来金流量的值等,都是公允价值的具体表形式。
2.While the market value of a shiftable capital good may exceed its reproduction cost temporarily, the value of capital, in a particular location, can remain permanently below its reproduction cost.