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现行成本原则的基本含义是:对企业巳有的流动资产以现行市场价格为基准进行计价;对企业已有的固定资产以现在重置价值减去其累计折旧后的余额为基准进行计价;对当期收益以一个会计期间的营业收入减去所耗生产要素的现行成本的差额为依据进行计量。在目前物价上涨比较严重的情况下,正确地研究和运用这一原则具有重要的现实意义。本文试图从我国国情出发,在吸收国内外已有成果的基础上,对实行现行成本原则
The basic meaning of the current cost principle is: current assets already owned by the enterprise are priced based on the current market price; the existing fixed assets of the enterprise are valued at the balance of the current replacement value less its accumulated depreciation; Current income is measured based on the difference between the operating income of an accounting period less the current costs of the factors consumed. In the current situation of serious price inflation, it is of great practical significance to study and apply this principle correctly. This article attempts to proceed from our national conditions, based on the absorption of existing achievements at home and abroad, the implementation of the existing cost principle