现值计量

论资产减值准备计提中的现值计量问题

Issues on present value measurement during calculating for reserve

在实务中运用现值计量需要满足五个条件；

In practice , five conditions must be satisfied in using the method of present value measurement .

与历史成本计量相比，现值计量相关性强而可靠性弱；

Compared with measurement of historical cost , measurement of present value possesses a stronger relevance but weaker reliability .

2006年新准则中部分项目继1998年后再次引进公允价值计量，同时对其他现值计量属性实施做出微调。

In 2006 new criterion the partial projects introduces the fair value measurement once more after 1998 , and it simultaneously makes the trimming to other measurement attributes .

（因公允价值最具有代表性，故在后面的论述中，以公允价值计量模式代替现值计量模式的提法）。

( because the fair value is most representative , therefore , in the following discussion , we will replace the fair value measurement model with present value measurement model ) .

历史成本计量属性在保证信息质量可靠性方面表现突出，但其弊端也是显而易见的，于是以公允价值计量属性为代表的现值计量属性应运而生，但是其实施和运用过程中也存在大量争议。

The historical costs measurement attribute displays prominently in guaranteeing information quality reliable , but its malpractice is also obvious . Therefore the fair value measurement attribute as current value measurement attributes ' representative arises at the historic moment .

针对现行的长期应付债券计价方法不能真实反映企业的财务状况和经营成果问题，提出利用现时价值会计理论，对长期应付债券进行现值计量的方法。

The current pricing method of the long-term bond payable can 't reflect financial situation of the enterprise and management performance truly . According to the accounting theory of current value , we put forward a the long-term bond payable method .

本文认为权责发生制是实现政府负债风险控制目标的必然选择，在此基础上，政府或有负债需要大量运用现值进行计量。

The accrual basis is a natural choice to achieve the objective of government liability control , and it needs present value to measure GCL .

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

No. 5 financial statement of FASB on " the Recognization and Measurement of Enterprise Financial Report " has put forward 5 kinds of measurement attributes including historic cost , current cost , current market value and net realizable value , present value of future cash flow .

未来现金流量现值的会计计量

Accounting Measurement of Present Value of Future Cash Flow

将企业生命周期理论思想和指数拟合、线性拟合，运用到企业收益预测中，提出了新的超额收益现值法的计量模型，将量化与评估相结合，对商誉的价值进行计量。

Exerting the theory of enterprise life cycle and regression analysis to enterprise income forecast , giving new measure model of current value of excess income , combining the quantitativeness to evaluation and measuring the value of goodwill .

解决公允价值采用难从而澄清因缺乏活跃市场，中国难于采用公允价值的模糊认识的关键是正确认识公允价值与现值的关系、建立现值计量理论框架并采用现值。

The key to the settlement of the fact that it is difficult to apply fair value is to correctly realize the relationship between fair value and present value , and set up a theoretical framework of present value measurement and adopt present value .

故而可把名义货币下的历史成本计量称为历史成本计量模式，把名义货币下的重置成本、可变现净值、现值、公允价值统称为现值计量模式。

So the historical cost measurement currency of nominal money is called historical cost measurement model , the currency replacement cost , net realisable value , present value and fair value of nominal money collectively are referred to as present value measurement model .