单选题：在（　　）计量下，资产按照现在购买相同或者相似资产所需支付的现金或者现金等价物的金额计量。

题目内容：

在（　　）计量下，资产按照现在购买相同或者相似资产所需支付的现金或者现金等价物的金额计量。 A．历史成本
B．可变现净值
C．重置成本
D．公允价值

参考答案：

答案解析：

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