英德
有道
百度
谷歌
图片
维基
百科
历史成本法 [lì shǐ chéng běn fǎ]
historical costing
- 本文在对制造成本法的历史演进进行分析的基础上,从历史逻辑的角度对目前制造业所运用的制造成本法的理论基础、实践中存在的问题以及未来发展提出了初步思考,即基于对外财务会计目的而建立的“两步”制造成本制度和基于企业内部管理为目的的作业成本制度。
The paper first analyzes the historical evolution of manufacturing cost system,and on the basis of this analysis,it focuses on the basic theory of manufacturing cost system,existing problems in practice,and the further development in manufacturing industry.It concludes that comprehensive cost information system is set up for different purposes: "two steps" manufacturing cost system for financial accounting and ABC for internal management purpose. - 文摘:指出了我国会计界过去常用的历史成本计量方法的不足之处，提出了在市场经济条件下，现代会计应采用以历史成本计量为主的多种计量方法的计量体系，其中包括：公允价值计价法、成本与市价孰低法、成本与可变现净值孰低法、未来现金流量贴现值计价法等，才能合理解决新出现的有关计量的问题。
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.
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