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收益的理论及会计计量一直是现代财务会计理论与方法中的核心,收益的重要性日趋上升,并导致了一系列的会计理论和方法的发展。而采用不同的会计计量就会对收益产生不同的影响,比如说在存货出库上会采用先进行出法和加权平均法等等,在固定资产的折旧上也会有平均年限法、双倍余额递减法和年数总和法等等。企业的会计目标不同,对资本保全的理念不同,所采用的会计计量方法就不会相同,这样就产生了不同的收益数字。本文在资本保全概念下,从计量模式的选择的方向,来说明对收益产生的影响。
The theory of revenue and accounting measurement have always been the core of modern financial accounting theory and method. The importance of income is rising day by day, and led to the development of a series of accounting theories and methods. The use of different accounting measures will have different effects on revenue, for example, in the stock will be out of stock using the advanced method and weighted average method, etc., in the depreciation of fixed assets will have the average life of law, double Declining balance method and the number of years and so on. Different corporate accounting objectives, the concept of capital preservation is different, the accounting methods used will not be the same, resulting in different revenue figures. Under the concept of capital preservation, this paper illustrates the impact on earnings from the direction of the choice of measurement mode.