历史成本原则(Cost Principle) 2.实现原则(Realization Principle) 营业收入必须符合下列两个条件才能确认:已实现 (Realized)或可实现(Realizable),已赚得(Ea...
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历史成本原则 ( pringciple of historical cost ),成本,原则,历史,cost,historical,百科词条,会计百科..
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3 历史成本原则(Historical Cost Accounting Convention) 指在对上市公司的经济活动进行计量时,应以交易发生时的实际价格作为记录依据 ,然 而随着公司经营环境的深刻改变,其合理性受到...
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长期负债按照历史成本原则计量。
Long-term liabilities are measured in accordance with historical cost principle.
存货必须遵循历史成本原则按取得成本计价。
Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
历史成本原则、实现原则、配比原则是传统收益确定模式的重要支柱。
Historical cost convention, principle of realizing, matching principle is important pillar for the mode that the traditional income is fixed.
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