公允价值仍是有用的计量属性。
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.
面对这一新的计量模式，引发了人们对计量属性的深入思考。
The new measurement model has triggered people's deeper thought for measurement attributes.
而对于现值、可变现净值、重置成本计量属性的研究很少人涉及。
As for the present value, net realizable value, replacement cost measurement attributes, very few people involved.
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.
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.
总之，我们认为，多种计量属性并存是我国生物资产计量的现实选择。
In a word, we think that the current measurement option of biological assets is a mixture of all measurement attributes.
在此基础上，本文分别研究了各种主要计量属性对产权界定的具体影响。
On the basis of it, this paper studies the specific influence of them to the definition of property rights respectively.
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.
财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
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.
本文首先对几种主要的计量属性的内涵与外延进行界定，理清了它们之间的相互关系。
The article defines the intension and extension of several main measurement attributes and clarifies the relationships between them first.
这三次变化主要是围绕着债务重组收益的确认和计量属性的选择这两个核心问题展开。
The three changes are mainly centered on the two core issues: the gains of debt restructuring and the choice of measurement attributes.
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.
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.
而资产证券化的不确定性的特征使传统的计量属性——历史成本难以对其进行合理地计量；
Then we illustrate that the uncertain characters of asset securitization make the traditional measurement attribute-historical cost difficult to measure it reasonably.
我国自1997年首次提出公允价值后，人们便纷纷讨论这种新的计量属性在我国是否适用。
Since the fair value was first introduced in China in 1997, people begin to discuss the applicability of this new measurement attribute in our country.
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.
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.
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.
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.
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.
《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.
随着公允价值等计量属性应用范围的不断扩大，资产持有损益的确认、计量和披露规范的研究逐渐受到重视。
With the expanding application of fair value measurement attributes, recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.
随着公允价值等计量属性应用范围的不断扩大，资产持有损益的确认、计量和披露规范的研究逐渐受到重视。
With the expanding application of fair value measurement attributes, recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.
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