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  • 匿名
关注:1 2013-05-23 12:21

求翻译:公司在对会计要素进行计量时,一般采用历史成本,当能够保证取得并可靠计量会计要素的金额时,采用公允价值、重置成本、可变现净值或现值计量。是什么意思?

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公司在对会计要素进行计量时,一般采用历史成本,当能够保证取得并可靠计量会计要素的金额时,采用公允价值、重置成本、可变现净值或现值计量。
问题补充:

  • 匿名
2013-05-23 12:21:38
Elements in the accounting measurement of the general use of historical cost, and when made to ensure a reliable measurement of the amount of accounting elements, the use of fair value, replacement cost, net realizable value or present value.
  • 匿名
2013-05-23 12:23:18
The company, when measuring the accounting elements normally used to be able to guarantee that, when achieved historical cost and reliable measurement of the accounting elements, to adopt a fair value amount, the replacement cost, and net realisable value or current measurement.
  • 匿名
2013-05-23 12:24:58
The company when the essential factor carries on the measurement to accountant, generally uses the historical cost, when can guarantee obtains when and measures reliably accountant the essential factor amount, uses the fair and just value, the reset cost, the invariable present net worth or the curr
  • 匿名
2013-05-23 12:26:38
Companies in the accounting elements when a measurement is made, generally use historical cost, when you can ensure reliable measurement and accounting elements when the amount, using the fair value, resetting cost and net realisable value or present value measurement.
  • 匿名
2013-05-23 12:28:18
Elements in the accounting measurement of the general use of historical cost, and when made to ensure a reliable measurement of the amount of accounting elements, the use of fair value, replacement cost, net realizable value or present value.
 
 
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