浅论会计计量属性  

The Analysis of Accounting Measuring Properties

作　　者：孙英[1] 

机构地区：[1]长春税务学院会计系,吉林长春130021

出　　处：《吉林省经济管理干部学院学报》2003年第2期47-48,共2页Journal of Jilin Province Economic Management Cadre College

摘　　要：FASB在财务会计概念公告(SFAC5)“企业财务报表项目的确认和计量”中介绍了五种计量属性。但在我国现有的法律体系和弱式有效市场务件下,仍应以历史成本为主要计量属性,以防止人为操纵利润。FASB has introduced five kinds of properties of accounting measuring in the fifth statement of Finanical Accounting Gorcepts. By anadysis , the anthor thinks we should make his torical cost as the main property of accounting measuring.

关 键 词：会计计量 历史成本 现行成本 FASB 财务会计 企业 利润操纵 

分 类 号：F275.2[经济管理—企业管理]