金允常 的英文怎麼說
中文拼音 [jīnyǔncháng]
金允常
英文
kim yun sang-
Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future
文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。As a normative financing way, local government bond has gone through long - term ’ s practical examination in those countries that have relatively perfect tax - sharing system
可見，地方發行公債是規范的分稅制下地方政府籌措資金的常見做法。目前，我國尚不允許地方政府發行公債。
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