In accounting measurement, the generally used accounting measurement attribute is .

In accounting measurement, the generally used accounting measurement attributes are (a, historical cost).

Accounting measurement attributes mainly include: historical cost, replacement cost, and net realizable value.

Present value and fair value.

Among them, the most commonly used accounting measurement attribute is historical cost.

The relationship between quantities (mainly the amount of value expressed in monetary units) is used to determine the intrinsic relationship between items or events, or to allocate amounts to specific items. The key is the selection of measurement attributes and units of measurement.

of the determination. As an important part of financial accounting, the main content of accounting measurement includes assets, liabilities and owners' equity.

income, expenses, costs, profit and loss, etc., and in terms of assets (liabilities can often be referred to as negative equity, while owners' equity is the remaining assets or net assets after the assets are deducted from the liabilities.

Valuation and profit and loss decisions are the core.

A enterprise should generally use historical costs when measuring accounting elements; In some cases, in order to improve the quality of accounting information and achieve financial reporting objectives, if the standard allows replacement cost, net realizable value, present value and fair value to be measured, it should ensure that the amounts of accounting elements determined can be obtained and reliably measured, and if these amounts cannot be obtained or reliably measured, other measurement attributes are not allowed.

Answer] :d In practice, replacement cost is mostly applied to the measurement of fixed assets, and option A is wrong; Net realizable value is usually applied to subsequent measurement in the case of impairment of inventory assets, option B is incorrect; Present value is usually used to determine the recoverable amount of non-current capital and the value of financial assets measured at amortized cost, option C is wrong; The fair value is mainly used for the measurement of financial assets that are available for trading financing, and option D is correct.

Answer]: a, b, c, d

ABCD [Analysis] Accounting measurement attributes mainly include historical cost, replacement cost, variable deferred net present value, present value and fair value. Old empty.

Answer]: a, b, c, e

The accounting measurement attributes reflect the basis for determining the amount of accounting elements, mainly including historical cost, replacement to quiet cost, net realizable value, present value and fair value. The inclusion of different measurement attributes will result in the same accounting elements being represented in different monetary quantities, resulting in different financial results and operating conditions reflected in the accounting information. D, monetary measurement is the basis of accounting assumptions.

a.Historical costs.

b.Cashable net negotiation value.

c.Present value. d.The public is sensitive, and the value is allowed.

Correct Answer: a

Historical cost, replacement cost, net realizable value, present value, and fair value.

Historical costs. Assets are calculated on the basis of the amount of cash or cash equivalents paid at the time of acquisition, or at the fair value of the consideration paid at the time of acquisition. Liabilities are calculated on the basis of the amount of money or assets received as a result of the assumption of a current obligation, or the amount of the contract for the assumption of a current obligation, or the amount of cash or cash equivalents expected to be paid in the ordinary course of business to meet the liability.

Replacement cost. Assets are calculated based on the amount of cash or cash equivalents that would be paid to purchase the same or similar assets today. Liabilities are calculated on the basis of the amount of cash or cash equivalents required to meet the liability.

Net realizable value.

The asset is calculated on the basis of the amount of cash or cash equivalents that can be received from the normal sale of the asset, less the estimated costs to be incurred by the asset until completion, the estimated selling expenses and relevant taxes.

Present value. Assets are calculated at the discounted amount of future net cash inflows expected to arise from their continued use and eventual disposal. Liabilities are calculated based on the discounted amount of future net cash outflows that are expected to be repaid during the term of the projected leakage.

Fair value. Assets and liabilities are calculated on the basis of the amount of the assets exchanged voluntarily between the parties to the transaction in an arm's length transaction or the settlement of debts.

Answer: Sui Yu smiled: a, c, d

This question examines the attributes of accounting measurements. Attributes include: Historical Cost, Replacement Cost, Net Realizable Guessed Value, Present Value, Fair Value.

Answer]: B Accounting measurement attribute refers to the quantitative characteristics or external manifestations of the difference of accounting elements, which reflects the basis for determining the amount of accounting elements, mainly including historical cost, replacement cost, implicit high net realizable value, present value and fair value.

Answer]: c Accounting measurement attributes mainly include historical cost, replacement cost, net realizable value, cash bridge rollover and fair value. Therefore, C.