论文翻译,高手帮帮忙啊!小妹先谢过~~

来源:百度知道 编辑:UC知道 时间:2024/05/26 16:02:32
本文首先对会计计量属性与计量模式的理论基础进行阐述,并分析了现代会计计量变革的情况;然后把各国的会计准则中的计量属性与计量模式进行比较,在新旧会计准则中也列举比较概念,并总结我国会计实务操作中计量属性的应用原则及实务操作中存在的问题,讨论相应的解决方案;最后分析讨论我国计量模式的选择与公允价值在我国运用的前景。

This paper attributes the accounting measurement and measurement model based on the theory and analysis of the modern accounting measurement changes the situation and the national accounting standards of measurement and measurement attribute model to compare the old and new accounting standards also cited the concept of comparison , And summed up China's accounting practices operating in the measurement of the properties and practical application of the principle of operation of the existing problems, and discuss a solution; last discussed China's mode of selection and measuring fair value in China's use of the future.