题目内容：

英语翻译
The alternative assumes liquidation or sales of the firm,which requires different measure of assets and liabilities .olny by assuming normal future operations is it possible,for example ,to depreciate fixed assets over their useful life rather than valuing them at their estimated dispoasl value /

优质解答

另一种假设就是对公司停止营业或出售,这就需要针对资产和债务采取不同措施,只有这种在未来可实施的正常情况下的运作才可能发生.例如度固定资产的折旧处理应该基于他们有用的生活上而不是在估算的处理价上进行评估.