会计计量基础

现代会计计量基础的选择使用，是决定会计提供的信息是否可靠、有用的关键因素，国际上许多国家都趋向选择使用公允价值及现值技术。

Choice of methods in modern accounting measurements is the key factor that decides whether the information provided is reliable and useful . Many countries in the world tend to choose the fair value and the present value .

目前，公允价值已经成为了国际和美国会计准则计量基础的首选标准，并将其作为金融工具后续计量的主要属性。

At present , the fair value has become the United States generally accepted accounting principles and international accounting standards based on the preferred standard measurement and follow-up measurement of financial instruments as the primary attribute .

就我国会计环境论计量基础的选择

On Selection of Measurement Basis by Accounting Environment of China

改进会计确认与计量基础；

Improvement of the accounting confirmation and measurement basis ;

机会成本、边际成本、替代成本成为环境会计计量的主要基础；

Opportunity cost , marginal cost and substitution cost are its principal basis .

介绍了论文研究背景和国内外研究概况，指出本论文试图在会计计量理论的基础上结合股票期权的特性，探讨适合我国经理人股票期权的会计计量模式。

It mainly introduces the research background , research actuality and research approaches of accounting measurement for ESO .

我国新发布的《政府收支分类改革方案》，对现行政府会计确认与计量基础提出了挑战。

The Scheme for Reformation of Governmental Income and Expenditure Classification issued in Feb.2006 brings a challenge to basis of current government accounting .

这期间，针对公允价值的研究与争吵不断，最终在20世纪90年代确立了它在会计计量上的基础地位。

During this period , the research and argument aimed at fair value continued . And eventually in the 1990s its basic position in accounting measurement was established .

会计计量理论包括会计计量基础理论和会计计量应用理论。

Theory of accounting measurement includes basic theory and applied theory of accounting measurement .

本文围绕衍生金融工具对传统会计要素、会计确认标准、会计计量基础以及会计报告的冲击，提出了基本的应对措施。

The article brings forward the methods for accounting elements counting ? measuring and reporting .