会计计量属性

欠缺对于会计计量属性的全面、综合的研究。

Accounting measurement attributes are short of a comprehensive , integrated research .

论会计计量属性的发展与变迁

The Development and Change of Accounting Measurement Attributes

税务会计计量属性及其与财务会计计量属性的比较

Measurement Attributes of Tax Accounting and Comparison with Measurement Attributes of Financial Accounting

财务会计计量属性的比较及选择

The Comparison and Choice of the Nature Financial Accounting

会计计量属性问题是理论界一个古老而又永恒的话题。

The measurement attributes question is an ancient and eternal topic in theorists .

会计计量属性的重新思考

Reconsideration on Attribute of the Accounting Measurement

浅论会计计量属性

The Analysis of Accounting Measuring Properties

选择不同方式的会计计量属性和不同的计量单位，其结果将导致不同会计实务领域的出现。

Different choices of accounting measurement attributes and units will give rise to different accounting practice .

本文认为，不同会计计量属性下产权的界定范围和数额是不一致的。

This article holds that the scope and amount of property rights with different accounting measurements is inconsistent .

会计计量属性的探讨&市场价格、历史成本、现行成本与公允价值

Research on Measurement Attributes of Accounting : Market Price , Historical Cost , Current Cost and Fair Value

然后指出会计计量属性的变迁是会计信息质量的要求，介绍了伴随着公允价值的应用，会计上产生的相应的变迁。

It points out that the introduction of fair value is the request of quality of accounting information .

对于会计计量属性的研究很早就开始了，但是主要集中在历史成本计量属性上。

Studies on accounting measurement attributes have a very early start , but most of them focused on the historical cost .

公允价值在目前会计计量属性中，被认为是相关性最强的一种计量属性。

In the current accounting measurement attributes , the fair value measurement is considered to be the most relevant measurement attribute .

本章在对现有几种计量属性的分析比较基础上，选择了公允价值作为衍生金融工具的会计计量属性。并通过举例给予了较充分的说明。

This chapter discussed which measurement model is the best model , and choice the fair value accounting model to measure the derivative financial Instruments .

而公允价值是一个复合的会计计量属性，是基于现值与价值的会计计量，是价值计量基础的实现形式。

The fair value is a composite of the accounting measurement attributes , is based on the present value and the value of accounting measurement is based on the realization of value .

缘起金融危机的会计计量属性选择之争，再次将历史成本计量与公允价值计量的取舍问题推上了风口浪尖。

The debate on the adoption of accounting measurement attribution , triggered in financial crisis , made the choice between historical cost measurement and fair value measurement up to the hottest topic .

会计计量属性大体可分为历史成本、现行成本、现行市价、可变现净值、未来现金流量现值和公允价值几大类。

The accountancy measurement attributes may be divided into historical costs , present cost , present market price , net realizable value , future cash flow current value , fair value and so on .

由于公允价值计量能够为投资者提供与现实高度相关的信息，从而帮助投资者作出正确的决策，目前已经成为发达国家公认的会计计量属性之一。

Because fair value measurement can provide the reality information for investors , it can help investors to make right decisions . Now it becomes one of accepted accounting measurement attribute in the developed countries .

虽然公允价值这一计量属性是财务会计计量属性未来发展的趋势，但现阶段在实践层面上还存在一定的困难。

Although the fair value measurement attribute is the trend of the development of the future in the financial accounting measurement attribute , but at this stage there are still certain difficulties in the practice level .

同时，通过对国内外机构和主要学者的研究情况，得出：目前国内外人士对双重会计计量属性的同时存在还是很认可的。

At the same time , through the domestic and international institutions and the situation of the major scholars at home and abroad , it is concluded that it is approved to use double accounting measurement attributes .

由于公允价值是一种基于市场、面向未来、面向风险和不确定性的复合型会计计量属性，所以运用公允价值计量属性提供的会计信息更加有助于现代市场环境下企业的决策。

We know that fair value is a complex accounting measurement attribute , which is market-based , future-oriented , and faced to the risks and uncertainties , therefore , the fair value accounting information is better for decision-making by corporate under modern market environment .

并在此基础上对五种会计计量属性的相互关系展开分析，了解相互之间的相同点与不同点，加以区分和认识，使五种会计计量属性的研究更加的全面和系统。

And on this basis , I analyze the relationship between five accounting measurement attributes , to understand the similarities and different points , and to distinguish and recognize , so that the study on five kinds of accounting measurement attributes is more comprehensive and systematic .

会计计量属性的选择及运用与会计信息质量需求、会计目标等理论因素以及经济环境、会计技术环境、经济利益因素、计量属性本身的复杂程度等现实因素密切相关。

The choice and the use of accounting measurement attributes are closely related to theories such as the demands for accounting information and the objectives of accounting . They are also related to other practical factors such as economic environment , accounting technologies , interests , the complexity of themselves .

论会计的计量属性及其现实选择

On Accounting Measurement Attribute

浅议新会计准则会计计量属性的突破

On the Breakthrough of Accounting Measurement Attribute of New Accounting Standards

从债务契约的角度而言，为缓解债权债务各方的代理冲突，以谨慎性原则修正财务会计中的计量属性选择是必要的。

In terms of debt contract , it is necessary to revise measurement attributes using prudence principle in order to reducing conflicts between creditor and debtor .

金融工具会计准则公允价值计量属性研究

Study on the Fair Value Measurement Attribute of Financial Instrument Accounting Standard

新旧会计准则公允价值计量属性比较及应用研究

The Comparation of Old and the New Fair Value Accounting Standards and Its Application

在这种背景下，公允价值，这种能够对这些新型交易工具进行合理计量并真实反映会计经济资源的计量属性应运而生，并逐渐受到青睐。

In this context , fair value , which is a measurement attribute that can carry out these new trading tools and reflect a reasonable measure of accounting economic resources came into being and gradually popular .

在新《会计准则》（2006）中，把会计计量属性划分为历史成本、重置成本、可变现净值、现值和公允价值。

In the new accounting standard ( 2006 ), the accounting measurement includes historical cost , replacement cost , net realizable value , present value and fair value .