會(huì)計(jì)計(jì)量屬性問題-展示頁
2025-06-18 22:53本頁面
【正文】 .......1212..................................10................................10................................................................................98.................................84可變現(xiàn)凈值計(jì)量屬性的特征..........................................................................7.....................................63重置成本計(jì)量屬性的特征.......................................43.....................................2歷史成本計(jì)量屬性的特征...................................3..............................................................1.................................錄 problem analysis and countermeasure. 目 fairvalue。AbstractAccounting measurement is the core of financial accounting, it runs through the financial accountingprocess, is an important content of accounting theories and methods. The accounting measurement attribute is the basis of accounting measurement mode, directly related to the operation efficiency of accounting measurement model. Measurement and value measurement to monetary unitimplementation, which determines the accounting measurement attributes must be measured object can determine or measure the monetary unit of. With the development of accounting and economics, accounting measurement is rich in contents, scope gradually expanded, accounting measurement technology is gradually perfect, development and improvement ofaccounting measurement, role play an important role in the accounting information system, to explore the developmentof accounting theory, grasp the development direction ofcontemporary accounting, accounting theory and method,from the without the study of accounting measurement andaccounting measurement attributes, so the study on accounting measurement attribute significance. Finally, bined with their respective characteristics of five kinds of measurement attributes, analysis and Research on realistic choice of measurement attributes,proposed must follow in the process of selection ofmeasurement attributes in principle. 【key words】Accounting measurement?！娟P(guān)鍵詞】隨著會(huì)計(jì)和經(jīng)濟(jì)的發(fā)展，會(huì)計(jì)計(jì)量的內(nèi)容日益豐富，范圍逐漸擴(kuò)大，會(huì)計(jì)計(jì)量的技術(shù)逐漸完善、發(fā)展和提高，會(huì)計(jì)計(jì)量的作用在會(huì)計(jì)信息系統(tǒng)中占有重要的地位，要探索會(huì)計(jì)理論發(fā)展規(guī)律，把握當(dāng)代會(huì)計(jì)發(fā)展方向，研究會(huì)計(jì)理論和方法，就離不開研究會(huì)計(jì)計(jì)量和會(huì)計(jì)計(jì)量屬性，因此研究會(huì)計(jì)計(jì)量屬性具有重要意義。會(huì)計(jì)計(jì)量是財(cái)務(wù)會(huì)計(jì)的核心內(nèi)容，它貫穿于財(cái)務(wù)會(huì)計(jì)過程的始終，是會(huì)計(jì)理論和方法體系中的一個(gè)重要內(nèi)容。要 承諾人簽名：年 月 日 摘 南昌工學(xué)院?？飘厴I(yè)論文編號(hào)： 專科畢業(yè)設(shè)計(jì)(論文)題 目： 會(huì)計(jì)計(jì)量屬性問題 學(xué) 院： 經(jīng)濟(jì)管理學(xué)院 專 業(yè)： 會(huì)計(jì)（注冊會(huì)計(jì)師方向） 姓 名： 馬 創(chuàng) 學(xué) 號(hào)： 1103170128 班 級(jí)： B1171 指導(dǎo)教師： 杜建華 職 稱： 講 師 完成日期： 二零一四年五月 畢業(yè)設(shè)計(jì)（論文）誠信承諾書本人慎重承諾和聲明：在畢業(yè)設(shè)計(jì)（論文）完成過程中遵守學(xué)校有關(guān)規(guī)定，恪守學(xué)術(shù)規(guī)范，在本人的畢業(yè)設(shè)計(jì)（論文）中未剽竊、抄襲他人的學(xué)術(shù)觀點(diǎn)、思想和成果，未篡改研究數(shù)據(jù)，凡涉及其他作者的觀點(diǎn)和材料，均作了注釋，如有違規(guī)行為發(fā)生，一切后果均由本人承擔(dān)。而會(huì)計(jì)計(jì)量屬性是會(huì)計(jì)計(jì)量模式的基礎(chǔ),直接關(guān)系到會(huì)計(jì)計(jì)量模式的運(yùn)行效率。會(huì)計(jì)計(jì)量是以貨幣計(jì)量單位實(shí)施的價(jià)值計(jì)量，這就決定了會(huì)計(jì)計(jì)量屬性必須是計(jì)量客體能夠用貨幣單位測定或計(jì)量的方面。最后，結(jié)合五種計(jì)量屬性的各自特點(diǎn)，對(duì)計(jì)量屬性的現(xiàn)實(shí)選擇進(jìn)行分析研究，提出了在進(jìn)行計(jì)量屬性的選擇過程中要遵循的原則。會(huì)計(jì)計(jì)量屬性；歷史成本；公允價(jià)值；計(jì)量模式；問題分析與對(duì)策 historical cost。measurement model。1會(huì)計(jì)計(jì)量屬性的基礎(chǔ)理論1.............................123..............................................................................5.................................6...................................78.......................
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