欠缺对于会计计量属性的全面、综合的研究。
Accounting measurement attributes are short of a comprehensive, integrated research.
本文认为，不同会计计量属性下产权的界定范围和数额是不一致的。
This article holds that the scope and amount of property rights with different accounting measurements is inconsistent.
因此，果树资产的会计计量属性有历史成本和公允价值两个选择方案。
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and fair value.
对于会计计量属性的研究很早就开始了，但是主要集中在历史成本计量属性上。
Studies on accounting measurement attributes have a very early start, but most of them focused on the historical cost.
目前，针对会计计量属性的研究大多是针对某一会计要素或者针对某一会计计量属性。
At present, the studies on the accounting measurement attributes were mostly focus on a certain accounting element, or focus on an accounting measurement attributes.
本文主要研究会计计量属性对产权界定的影响，期望为人们的计量属性选择提供依据。
This paper mainly studies on the influence of accounting measurement attributes to the definition of property rights, expecting to provide a basis for selection of measurement attributes.
嗣后本文对四项会计基本假设的内涵进行适当的修正，并提出增添会计计量属性假设的新思路。
In the article, the connotations of BAP are somewhat modified respectively, and additional attributes of accounting measurement are suggested.
而反复修订所涉及的核心内容就是债务重组损益的确认以及会计计量属性之一公允价值的使用与否。
And repeatedly amended involved is the core content of the debt restructuring gains or losses, as well as accounting measures identified one of the fair value of the property or use.
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
在会计计量属性的选择上，本文建议应该引入公允价值作为未被终止确认和被终止确认的两部分基础资产账面价值的分配标准；
On the issue of accounting confirmation, the paper tends to adopt Continuing Involvement Approach. And as to measurement attribute, the paper proposes regarding fair value as distribution standard.
2006年2月我国在新颁布的会计准则中重新将公允价值列为会计计量属性之一，再一次将公允价值的相关问题放在了聚光灯下。
February 2006 China promulgated the new accounting standards, that again fair value as the gauging property in accounting, the fair value of related issues once again become the focus of attention.
2006新的企业会计准则中广泛地引入了公允价值的计量属性。
Fair value has been widely introduced since 2006 Corporation Accounting Standard.
这一计量属性的广泛应用，不仅对会计实务工作造成很大冲击，也对审计工作提出了挑战。
The wide applications of this measurement attribute not merely cause striking to the work of accounting practice greatly but also challenge the audit work.
会计计量的核心是计量属性和计量单位。
The core problem of accounting measurement is measurement attributes and measurement units.
会计计量是会计系统的核心职能，而计量属性的选择又是会计计量的基础。
Accounting measurement is the core function of accounting system, the choice of accounting measurement attribute is the basis of accounting measurement.
新会计准则中引入了公允价值的计量属性，使投资收益核算方法有所改变，但没有改变投资收益的数额。
The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
接着又从经济学的角度对价值转化为价格、会计学引入公允价值作为计量属性以及公允价值的涵义进行了阐述。
Then it expounds how to transfer value to price, accounting use fair value as a measurement attribute and the meanings of fair value.
传统会计采用历史成本作为计量属性，而历史成本对于衍生金融工具来说已不再合适，无法满足投资者的相关性需求。
The historic cost is adopted in traditional accounting, but it is not fit for the measurement of derivative financial instruments, and could not provide relevant information for the investor.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
2007年1月1日新会计准则开始实施，新会计准则在许多具体准则中直接或间接地运用了公允价值计量属性。
The new accounting principels was executed at Jan. 1,2007. In which the "fair value"are uesd in sevrel principels.
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.
新会计准则广泛采用了公允价值计量属性，充分体现了我国会计准则与国际会计准则接轨的趋势。
New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.
重点讨论了确认的标准及计量属性的种类和计量标准的选择，并介绍了资产减值会计记录的方法和披露的要求。
This part especially discusses affirmation standard, category of measuring attribute and choice to measuring standard, then introduces the method of record and the demand of disclosure in brief.
重点讨论了确认的标准及计量属性的种类和计量标准的选择，并介绍了资产减值会计记录的方法和披露的要求。
This part especially discusses affirmation standard, category of measuring attribute and choice to measuring standard, then introduces the method of record and the demand of disclosure in brief.
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