这几天在看会计，讲到固定资产的计量时，引入了好些个概念，看得我云里雾里的：
Cost model:amortised cost (historical cost less any accumulated depreciation or accumulated depletion, and less any impairment losses)
Revaluation model:fair value at the date of revaluation less any subsequent accumulated depreciation.

这两个怎么感觉数值应该是一样的呀，一个是公允价买，一个是公允价卖么？

大牛们帮我讲讲吧～～～