摊余成本法
- 网络Amortized Cost Method
摊余成本法-
旧准则对投资的计量基本采用历史成本法，不存在操纵损益的空间，而新准则对四类金融资产采用了摊余成本法和公允价值计量法。
Old criteria emphasis the use of historical cost , and there is no manipulation space , but the new standards for four types of financial assets using the amortized cost method and fair value measurement method .
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持有至到期投资和应收账款、贷款运用摊余成本法，其本质与历史成本一样，而交易性金融资产和可供出售金融资产以公允价值计量。
Held to maturity investments and accounts receivable , loans , amortized cost method used , the cost of its nature and history , as the transaction available for sale financial assets and financial assets at fair value .