会计计量是财务会计的核心问题。
会计计量是会计活动的重要组成方面。
Accounting measurement is an important component in accounting activities.
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.
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.
社会环境是构建会计计量理论结构的逻辑起点。
Social environment is the logical start point of constructing the theory of accounting measurement.
人力资源会计计量问题一直是会计人员争论焦点。
The measure of the manpower resources has always been a controversy point of the accountants.
目前，环境会计计量问题已成为我国研究的重点。
At present, the question of environment accountant measure has to become the key research point in our country.
会计计量理论包括会计计量基础理论和会计计量应用理论。
Theory of accounting measurement includes basic theory and applied theory of accounting measurement.
相对于市场价格，历史成本是一种更可靠的会计计量标准。
Historical cost is a more reliable accounting measure for assets than is market value.
因此对自然资本会计计量的探讨具有了重要的理论与现实意义。
So there are deep theoretical and practical significance in studying on accounting measurement of natural capital.
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.
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.
人力资源会计计量理论和计量模式是限制人力会计实际应用的一个重要因素。
It is an important factor that the human resources accountant measurement of theory and the mode of it limit practical application.
本文研究的目的在于探讨资产减值会计计量的基本问题，即可收回金额的确定。
The purpose of this paper is to discuss the fundamental issue about the accounting measurement of asset impairment.
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.
在将衍生金融工具纳入会计处理系统的前提下，其后关键是处理好会计计量问题。
On the condition that DFIs are contained in the accounting process system, the key is to solve accounting measurement problem.
本文认为，会计界应该反思现有的会计理论，改变会计计量观念和财务报告模式。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
在这种国际和国内背景下，本文进行衍生金融工具会计计量研究具有现实的积极意义。
Under this international and domestic background, we think that it has real significance to make the research of accounting measurement for the financial derivatives.
它的形成使得传统会计的会计假设、权责发生制、会计计量等方面受到了较大的影响。
The formation is a greater impact of accounting assumptions, accrual, accounting measurement and so in the traditional accounting.
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.
本文围绕人力资源会计确认，从投入和产出不同角度对人力资源会计计量模式进行探讨。
The this text circumambience human resource accountancy confirms, from the devotion with produce different Angle to calculate mode to carry on a study to the human resource accountancy.
然而，任何以账面价值入账的会计计量都要面临这么一个问题，会计准则并不是一尘不变的。
However, any measure based on book value has to get over the fact that accounting measures are not carved in stone.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
会计计量是会计界久已争论的问题，其争论的重点主要在于如何反映会计主体的真实价值。
The accountant computation has been an argument in the accountant area for a long time, whose point is how to reflect the real value of accountant main part.
会计环境的变化使传统的会计计量模式无法适应变化的外部环境，迫切的需要相应的变革。
The changes of accounting environment make the traditional accounting mode unadapted to external environment, which makes accounting reformation urgent.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
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