历史成本会计

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

Both Financial Accounting Standard Board ( FASB ) and International Accounting Standard Board ( IASB ) are transferring from historical cost accounting to fair value accounting in making accounting standards .

通货膨胀对传统历史成本会计的影响

The Impact of Inflation on the Traditional Historical Cost Accounting

不过，正如美国财务会计准则委员会主席BobHerz所指出的&历史成本会计同样“充满了各种猜测”，比如，折旧率。

But as Bob Herz , chairman of America 's Financial Accounting Standards Board , points out , it too is " replete with all sorts of guesses ", such as depreciation rates .

并且，就衍生品而言，采用历史成本会计显然是错误的。

And for derivatives , historic cost accounting is patently wrong .

基于以上那点，那么传统的历史成本会计模式更糟糕。

On that score the old system of historic-cost accounting was worse .

历史成本会计面临的冲击与发展趋势

Challenges and Development Trend of Historical Cost Accounting

本文对影响公允价值会计实践的因素进行了理论分析，认为历史成本会计对不稳定的经营环境的不适应性，是公允价值会计实践的根本诱因；

This paper makes an analysis of the factors that affect the practice of fair value accounting .

与历史成本会计相比，金融机构运用公允价值会计所提供的财务信息更具有相关性，可以更客观地反映其内在经济状况，降低市场信息的不对称性，更有利于市场参与者做出合理的决策。

Compared with the historical cost accounting , the financial information based on the use of fair value accounting is much more relevant .

现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。

There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects , Accounting Assumptions , Accounting Concepts and AccountingPrinciples .

物价变动作为一种普遍的经济现象，一直对历史成本会计有着较大的影响，在一定程度上妨碍了财务会计履行其职能。

There is a significant difference between the influence of stock price upon the direction and extent of prices level in developed and developing countries .

物价变动作为一种市场经济条件下的普遍经济现象，一直对历史成本会计信息的真实准确有一定的影响，在通货膨胀严重的情况下，在很大程度上会妨碍财务会计履行其职能。

As a kind of common economic phenomenon , changing price always has great effect on historical cost accounting system , which to some extent , hinders financial accounting performing its functions .

现行财务会计系统主要是基于权责发生制亦即应计制下的历史成本会计，对收入和费用确认时间的基础是实际影响期间而非现金收付发生时间。

Current financial accounting system bases on accrual basis and therefore the recognition of revenues and expenses is based on actual influence period instead of the time of cash collection and payment .

物价变动作为市场经济条件下的一种普遍经济现象，一直影响历史成本会计信息的真实性和准确性，在物价变动严重的情况下，会严重妨碍财务会计职能的有效履行。

Price changes which is a general economic phenomenon in the Market-oriented Economy , it has certain impacts on truth and accuracy of historical cost accounting information , in conditions of price changes seriously , the function of financial accounting may be prevented in a large extent .

资产减值会计是界于历史成本会计模式与公允价值会计模式之间的一种特殊会计，是联系两者的桥梁，要真实公允反映资产价值的根本途径是全面采用公允价值会计模式。

Assets impairment accounting is a special kind of accounting lies between historical cost accounting mode and fair value accounting mode , it 's a bridge of connection between them . To reflect assets value truly and fairly , the essential approach is adopting fair value accounting mode comprehensively .

本文主要研究人力资源成本会计、人力资源价值会计、人力资源权益会计三种会计模式，通过对三种模式的研究分析，对人力资源历史成本的会计模型账户设置提出新的看法；

This paper deals with three models of accounting & human resource cost accounting , human resource value accounting , and human resource authority accounting . By the analysis of these three models , the paper has a new approach to designing accounting model accounts of human resource cost accounting .

并对历史成本、财务会计和财务报告决策有用性的目标，以及有效资本市场、非对称信息等问题进行了讨论。

Chapter 1 : the stock market and information . the objectives of Financial Accounting and Financial Reports , ECM and the problem of Asymmetric Information too .

历史成本原则因为会计的一个重要的智能是会计计量，必须有一个对于个相关团体有意义一般性原则。

The historical cost principle Since one important function of the accountant is measurement , there must be a common basis that is meaningful to all interested parties .

同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。

This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements , historical cost principle , accounting postulate and book recording currency . Many opinions are new and first brought forward .

历史成本计价下会计信息不反映企业未来现金流量及其风险；公允价值计价下要根据相关性要求选择能够反映企业未来现金流量及其风险的会计信息，可靠地予以反映。

Under the historical costs the accounting information does not reflect the future cash flow and risks of enterprises . The accounting information which can reflect future cash flow and its risks is selected according to relevant request under the fair value .

历史成本一直是会计计量的主要模式，但随着市场经济和信息化时代的快速发展，按历史成本计量的会计信息缺乏相关性这一固有缺陷愈发显现出来，从而影响决策者的正确决策。

Historical cost accounting has been the dominant mode of measurement , but with the market economy and the rapid development of information age , according to historical cost accounting information related to this lack of inherent flaws become more apparent , thus affecting the proper decision makers .

其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。

This section includes the discussions of accounting objective , functions of accounting , principle of historical cost , accrual basis .

随着经济环境中不确定性因素的急剧增加和虚拟经济的飞速发展，以历史成本为基础的会计信息日益失去其相关性。

With the rapid development of the virtual economy and sharp increase of the uncertainties in the economic environment , historical cost-based accounting information is losing the correlation .

企业经济活动越丰富多彩，对会计理论的需求也在不断创新，但是历史成本计量属性在会计领域的应用是永恒的。

Two , economy is developed , theory of demand more and more abundant , But historical cost measure attribute eternal first-selection accountant measure theory of socialist market economy in our country .

对会计信息与投资者决策的相关性研究，主要围绕投资者决策的信息需求及以历史成本为基础的会计信息如何在投资决策中发挥作用两方面展开；

And the pertinence between accountant information and investor decision-making is researched mainly in such two sides : the information requirement of the investor decision-making and the fact how the accountant information based on historical costs plays at the investor decision-making ;

其次，经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

Then , from the obvious differences between economic , finance and accounting theories that explain earnings , the author points out that the contemporary model of accounting earnings , based on accrual basis for accounting and historical-cost system , could hardly show the level of earnings ' quality .

根据历史成本原则，存货通常按历史成本进行会计处理。

Inventories are normally accounted for at historical cost , as the cost principle requires .