题目内容
(请给出正确答案)
[单选题]
Which of the following cannot be defined as an asset ? ()
A.An economic resource owned (or controlled) by a business and expected to benefit the future operations.
B.An economic resource representing the right to receive cash in the near futur
C.Something owned by a business that can’t be valued fairly
D.Something with physical substance which is valued at cost in the accounting records.
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