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一、成本计量在会计要素计量中的重要性会计计量在会计活动中具有核心职能,中外许多人士将会计称作是一种计量的活动。会计计量实际上是对一系列会计要素的计量,即对资产、负债、权益、收入、成本(费用)和利润的计量。一般人们的注意力较多地集中在对资产和收益计量理论的研究。然而,成本计量的正确与否,实际上是其他会计要素正确计量的基础,任何会计要素的计量都与成本计量有
I. The importance of cost measurement in the measurement of accounting elements Accounting measures have core functions in accounting activities. Many people at home and abroad call accounting a measurement activity. Accounting measurement is actually the measurement of a series of accounting elements, that is, the measurement of assets, liabilities, equity, income, costs (expenses) and profits. Most people’s attention is focused on the study of asset and income measurement theory. However, the correctness of cost measurement is actually the basis for the correct measurement of other accounting elements. The measurement of any accounting element is related to cost measurement.