5R指5个R开头的英文单词，即revalue(再思考)，renew(更新改造)，reduce(减少各种不良影响)，reuse(再利用)，recycle(循环利用)。

If a company wished to maintain the carrying amount in the financial statements of its non-current assets, which of the following would it be unlikely to do? A: Enter into a sale and short-term leaseback B: Account for asset-based government grants using the deferral method C: Revalue its properties D: Change the depreciation method for new asset acquisitions from 25% reducing balance to ten years straight line