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会计理论对会计实践具有指导作用,在会计理论中应按照规定的会计计量属性进行计量,确定相关金额。作为会计实务操作中的一个环节,资产计价应当根据资产种类性质、经济环境、企业发展模式以及会计准则的规定来运用各种计量属性确定资产金额,在综合运用中做到信息相关性和可靠性的协调统一。固定资产由于种类不同,也应选用各种不同的计量属性进行资产计价,具体需要按照各自的性质确定。
Accounting theory plays a guiding role in accounting practice. In accounting theory, it should be measured according to the specified accounting measurement attributes to determine the relevant amount. As an integral part of accounting practice, asset valuation should use various measurement attributes to determine the amount of assets according to the nature of assets, economic environment, enterprise development mode and accounting standards, and make the information relevant and reliable in the comprehensive utilization Harmonization and unification. Due to the different types of fixed assets, asset measurement should also be conducted using various measurement attributes, and the specific needs are determined according to their respective properties.