historical cost flow 中文意思是什麼

historical cost flow 解釋
歷史成本流動
  • historical : adj 1 史學的;有關歷史的。2 歷史的,歷史上的;過去的。3 有根據的,真實的,非杜撰的 (opp legendar...
  • cost : n 1 費用;代價,價格;成本。2 犧牲;損害,損失。3 〈pl 〉訟費。vt (cost; cost)1 值,要價(苦幹...
  • flow : vi 1 流,流動。2 (血液等)流通,循環。3 流過;川流不息;(時間)飛逝;(言語等)流暢。4 (衣服、...
  1. 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。
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