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一、资产计价的基础资产计价实质上就是确定资产价值的问题。从会计学角度和从经济学角度来看,资产的价值具有不同的概念。会计学上的资产价值指其交换价格,而经济学上的资产价值,则指资产内涵的经济价值,即一项资产对企业所能提供的未来经济利益。从会计角度来看,资产的计价主要包括计价(量)属性的选择和计量单位的确定两个问题。根据西方会计学者的观点,资产计价的属性主要有五种:①历史成本;②重置成本;③现行市价;④可变玥净值;⑤未来现金流入的现值。这些不同的属性分别在不同的资产计价中并用。计量单位虽然不言而喻是货币单位,但实际又有两种不同的形式:①名义货币单位;②一般购买力单位。前者可看作是不变币值,而后者则是变动币值,这种区分在通货膨胀环境下表现得非常明显。综上所述,可以把会计学上资产的计价基础归纳为以下两种: (一)历史成本计价基础所谓历史成本是指企业取得某项资产时实际付出的货币金额及其等价物,亦即取得资产时实际发
First, the basis of valuation of assets The valuation of assets is essentially the issue of determining the value of assets. From the accounting point of view and from an economic point of view, the value of the assets have different concepts. The value of assets in accounting refers to the exchange price, and the economic value of assets refers to the economic value of the connotation of assets, that is, the future economic benefits that an asset can provide to an enterprise. From an accounting point of view, the valuation of assets mainly includes the choice of pricing (quantity) attributes and the determination of units of measurement. According to Western accounting scholar, there are five main attributes of asset valuation: ① historical cost; ② replacement cost; ③ current market price; ④ net variable Yue; ⑤ present value of future cash inflows. These different attributes were used in different asset pricing. Although units of measurement are self-evident monetary units, there are actually two different forms: ① nominal currency units; ② ordinary purchasing power units. The former can be seen as constant currency, while the latter is a variable currency, this distinction is very obvious in the inflation environment. To sum up, the accounting basis of the assets in accounting can be summarized into the following two types: (1) The basis of the historical cost calculation The historical cost refers to the actual amount of money and its equivalent paid by an enterprise for acquiring an asset, that is, Assets actually made