会计论文摘要翻译!!!!急急急

来源：百度知道 编辑：UC知道 时间：2024/05/17 03:08:14
长期以来历史成本一直是最主要的计量模式，但随着经济的发展，尤其是衍生金融工具的不断涌现，企业的无形资产历史成本也无法计量，单单以历史历史成本计量已经难以满足信息使用者的需求。为了适应经济快速发展的要求，2006年2月15日，我国财政部正式颁布新的企业会计准则体系，新会计准则在许多重大方面都做了颠覆性的历史变革，主要体现在对公允价值的引入。本文针对目前会计界正在关注的新的计量属性——公允价值计量问题进行探讨。首先笔者通过对几个国家给公允价值计量属性下的定义进行比较，然后介绍公允价值计量属性与、历史成本、重置成本、可变现净值、现值的关系，又对公允价值这一新的计量属性进行了利弊分析，可以发现公允价值计量属性最终将取代沿用了几百年的以历史成本计量属性为主的会计计量，成为21世纪最主要的计量模式。
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For a long time has been the historical cost is the most important measurement model, but with the economic development, especially the derivatives are constantly emerging, the historical cost of intangible assets enterprises can measure alone historical historical cost measurement information has been difficult to satisfy users demand. In order to adapt to the requirements of rapid economic development, on February 15, 2006, China's Ministry of Finance official promulgation of the new enterprise accounting standards system, new accounting standards in many significant respects has done a subversive historical transformation is primarily reflected in the fair value of introduction. This paper is concerned about the current accounting profession of the new measurement attributes - fair value measurement issues to discuss. By the author of the first few countries to the fair value measurement of the attribute definition to compare, and then introduced with the fair value measureme