...公允价值计量 历史成本计量 三栏式财务报表[gap=1331]Key words: measurement of fair value, measurement of historical cost, triple-column financial statement...
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Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability.
与历史成本计量相比，现值计量相关性强而可靠性弱；
Studies on accounting measurement attributes have a very early start, but most of them focused on the historical cost.
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。
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
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