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历史成本制度很早就是会计实务中所广泛应用的会计惯例。1917年,美国公众会计师学会第一次把这一会计惯例升格为会计原则。1939年,美国执业会计师学会的会计程序委员会又把包括了历史成本制度的会计原则进一步升格为公认会计原则。迄今,历史成本制度仍为世界上绝大多数国家所普遍采用。我国在公布的条例中也明确规定:企业必须按月、投季、按年计算各种产品的历史成本,不能以估计成本或计划成本代替实际成本。按历史成本制度的要求,成本计算主要是确定取得资产的历史成本,以便为资产计价和收益确定服务。各项资产均应按其历史成本列示于资产负债表。随着资产的耗用,减少了资产应以其历史成本
The historical cost system has long been the accounting practice widely used in accounting practice. In 1917, the American Institute of Public Accountants first upgraded this accounting practice to accounting principles. In 1939, the Accounting Procedures Committee of the American Institute of Certified Public Accountants further upgraded the accounting principles including the historical cost system into generally accepted accounting principles. To date, the historical cost system is still widely adopted by most countries in the world. China’s published regulations also clearly stipulate that enterprises must calculate the historical cost of various products on a monthly basis, quarterly basis, and annual basis, and cannot replace actual costs with estimated or planned costs. According to the requirements of the historical cost system, the cost calculation is mainly to determine the historical cost of the acquired assets in order to service the asset valuation and income determination. All assets should be listed on the balance sheet at their historical cost. With the depletion of assets, assets are reduced at their historical cost