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历史成本观研究

论文作者:英语论文论文属性:议论文 Argument Essay登出时间:2015-09-05编辑:Karlie点击率:1923

论文字数:1252论文编号:org201509012139303103语种:英语论文 English地区:美国价格:免费论文

关键词:Historical cost conceptMoney MeasurementBusiness Entity

摘要:本论文主要论述了企业的历史成本观研究,详细讲述了会计原则中公司历史成本、资产负债表中资产的原始成本等概念,并讨论了它们对于公司的重要性。

历史成本观研究


1)David L. Scott 声称历史成本是原本用来支付资产的钱的数额。公司在历史成本的资产负债表上记录资产,这些资产在几年后,往往与市场价值没有什么关系。也被称为原始成本。


2)在一般公认的会计原则中,历史成本也是资产负债表中资产的原始成本。许多资产,特别是流动性资产,都按历史成本记录在资产负债表上。值得我们注意的是,它是根据有价证券的市场价值进行记录的。当一个资产已经被持有好几年后,历史成本通常与市场价值不相关。(Farlex Financial Dictionary. © 2009 Farlex, Inc. All Rights Reserved , online )

3)I.Horngren , Charles T.(1926)声称成本原则是基于交易成本的措施。从供应商获得的货物和服务记录在他们的实际购买成本上(历史成本)。销售记录是指记录商品与服务售出给顾客的价格。

货币计量概念

1)Frank Wood , (1967) 声称货币计量概念可以用货币单位计量,大多数人会同意交易的货币价值。


A study on the Historical cost concept


1) David L. Scott claims that the amount of money that was originally used to pay for an asset. A company records assets on a balance sheet at historical cost, which often bears little relation to the market value of the assets after they have been owned several years. Also called original cost.

2) In the Generally Accepted Accounting Principles, the original cost of an asset on a balance sheet. Many assets, particularly illiquid assets, are recorded on a balance sheet according to their historical cost. A notable exception to this rule is the recording of marketable securities, which are recorded according to their market value. The historical cost usually bears little or no relationship to the market value after an asset has been held for several years. (Farlex Financial Dictionary. © 2009 Farlex, Inc. All Rights Reserved , online )

3)I.Horngren , Charles T. (1926) claims that the cost principle measures are based upon transaction costs. Goods and services acquired from suppliers are recorded at their actual purchase cost ( historical cost ) . Sales are recorded at the price of goods and services sold to customers.

货币计量概念Money Measurement Concept

1)Frank Wood , (1967) claims that the money measurement concept can be measured in monetary units and most people will agree to the monetary value of the transaction.

2)Paul H. Walgenbach, Norman E. Dittrich and Ernest I. Hanson, (1973) claims that the money measurement concept underlines the fact that in accounting, every recorded event or transaction is measured in terms of money. Using this principle, a fact or a happening which cannot be expressed in terms of money is not recorded in the accounting books.One of the basic principles in accounting is 'The Measuring Unit principle: The unit of measure in accounting shall be the base money unit of the most relevant currency.This principle also assumes the unit of measure is stable; that is, changes in its general purchasing power are not considered sufficiently important to require adjustments to the basic financial statements

3) Stephen C.Schaefer , claims that Money Measurement concept holds that the purchasing power of the dollar is relatively stable. Therefore, accountants may add and subtract dollar amounts as though each dollar had the same purchasing power. Note the effects of inflation is ignored in accounting.

企业实体概念The Business Entity Concept

1) Stephen C.Schaefer , claims that the entity concept states that the records of a business entity should be separate fro论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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