应以货币计量为主，非货币计量为辅；
We should give priority to money-measurement than non-money-measurement.
资产是由企业拥有或控制并能用货币计量的经济资源。
Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.
资产是由企业拥有或控制并能用货币计量的经济资源。
Assets are the economic resources that are owned or controlled by a business and can be expressed in monetaryunits.
货币计量假设是对当时有限的会计反映手段加以确定。
Currency measure is confirm on the limited account reflect means.
然而，在通货膨胀和通货紧缩时期货币计量单位是不稳定的。
Unfortunately, the monetary unit of measurement is not a stable measure in times of inflationary or deflationary price changes.
本文拟就人力资源价值非货币计量方法中的模糊计量方法进行探讨研究。
This article Tends to study chaos gauging method which is one of the non-monetary gauging method to value the human resource.
负债合计是指企业所承担的能以货币计量，将以资产或劳务偿付的债务总计。
Aggregate liabilities refer to the total debts of an enterprise which can be calculated in monetary term and will be repaid in the forms of assets or service.
负债是企业所承担的能以货币计量、在未来将以资产或劳务偿付的经济责任。
Liability is economic responsibility that the enterprise undertakes measurable money, and in the future will pay back with assets or services.
第三十四条欠债是企业所包袱的能以货币计量、需以资产或劳务偿付的债权。
Article 34 Liabilities are debts borne by an enterprise, measurable by money value, which is to be paid to a creditor in assets, or services.
资产是企业拥有或控制的、能以货币计量的、能够带来未来经济利益的经济资源。
Economic resources are measured by money value, and are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
第二十二条资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。
Article 22 Assets are economic resources which are measurable by money value and which are owned or controlled by an enterprise including all property claims and other rights.
第二十二条资产是企业具有或者控制的能以货币计量的经济资源，包括种种财产、债权和其他权益。
Article 22 Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, claims, and other rights.
针对这些观点，从会计主体、持续经营、会计分期、货币计量四个方面，提出了虚拟企业的会计假设不变的观点。
To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure.
负债是企业所承担的将来能以货币计量、需以资产或劳务偿付的债务。它们代表债权人对企业资产的要求权或权益。
Liabilities are debts borne by an enterprise, measurable by money value, which will be paid to a creditor using assets or services.
企业资产是企业拥有或者控制的、能以货币计量的、能给企业带来经济效益的经济资源，它是生产经营活动的前提条件。
Enterprise assets is the economic resources with the monetary measurement and economic interest, which is owned or controlled by the enterprise. It's the premise of operation activity.
关于人力资本的价值计量，学界一致主张采用货币性计量方法和非货币计量方法相结合、按个人价值和群体价值进行计价的方式。
As regarded to valuation of human capital, academic circles reach consensus that monetary measurement and non-monetary measurement should be integrated to measure the individual value and group value.
从会计要素的角度论述了森林资源的资产属性及其成为会计核算对象的条件，提出当森林资源的价值可以用货币计量并能为某利益主体所拥有时，则具备资产属性的观点；
The authors give analysis to the capital attribute of the forest resource from the angle of the accounting, and put forward reasonable point of view about the value of the forest resource.
而我忘记的则正是时间就是我人生存在价值的计量货币。
以M 1方式计量，12月的M1货币供应量比之前的12个月增长了35%。
Money supply as measured by M1 was up 35% in December from 12 months earlier.
在将货币作为计量单位并编制以美元表示的财务报表时，会计师建立一种假设，即美元是稳定的计量单位。
In using money as a measuring unit and preparing financial statements expressed in dollars, accountants make the assumption that the dollar is a stable unit of measurement.
论文通过对中国货币需求的计量分析，为以上结论提供了经验的证明。
The econometric analysis of the money demand in China conducted in this paper offers an empirical proof for the conclusion.
会计条款中要求：资产必须“用货币量来衡量，并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产（例如品牌）的会计计量。
The accounting need for an asset to be 'measured at a monetary amount with sufficient reliability' would also affect accounting for intangible assets such as brand names.
微观经济学、宏观经济学、计量经济学、统计学原理、会计学、货币银行学、国际贸易、管理学等。
Microeconomics, Macroeconomics, Econometrics, Principles of Statistics, Accounting, Money and Banking, International Trade, Principles of Management and so on.
金银本身的内在价值，携带方便、计量简捷，使之从众多商品中分离出来成为货币。
The intrinsic value of gold and silver, the ease with which they can be carried, and the simplicity of weighing out any desired amount have promoted the use of these commodities.
他统一了中国的文字、货币和计量系统。
He unified the Chinese script, currency and measurement system.
什么是货币以及怎样计量货币在经济学家之间存在分歧。
There is disagreement among economists about what money is and how money is measured.
然而，并非所有的决策均可用货币来计量。
However, not all decisions can be expressed in monetary terms.
由于商誉无法用货币明确计量，因此现行会计在通常情况下，对自创的商誉未给予计量。
Because goodwill can not be measured in monetary clear, so the current accounting in general, not given to the measurement of goodwill own.
会计是以货币为主要计量单位来解释、记录、计量、分类、汇总、报告和描述企业经济活动的信息系统。
Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion.
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