The only things that can be used for asset measurement are A: Historical cost, B, present value, C,

dPlease look at the definitions of these four measurement attributes to see why.

Accounting measurement attributes mainly include:

a) Historical costs. Under historical cost measurement, an asset is measured at the amount of cash or cash equivalents paid at the time of acquisition, or at the fair value of the consideration paid for the acquisition of the asset. "Liabilities" are measured in terms of the amount of money or assets actually received as a result of the assumption of a present obligation, or the amount of a 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.

b) Replacement cost. Under replacement cost measurement, "assets" are measured in the amount of cash or cash equivalents that would be paid to purchase the same or similar assets today. "Liabilities" are measured in the amount of cash or cash equivalents that are now required to pay the debt.

3) Net realizable value. Under net realizable value, an asset is measured at the amount of cash or cash equivalents that it can receive from its normal external sales, less the estimated costs that the asset will incur until completion, estimated selling expenses and relevant taxes.

iv) Present value. Under present value measurement, an asset is measured at a discounted amount of future net cash flows that are expected to accrue from its continued use and eventual disposal. "Liabilities" are measured at the discounted amount of future net cash outflows that need to be repaid during the projected period.

5) Fair value. Under fair value measurement, "assets and liabilities" are measured at the amount of assets exchanged or debts settled voluntarily between the parties to a familiar transaction in an arm's length transaction.

dNet realizable value is the net value of the estimated selling price less further processing costs and estimated selling expenses and related taxes.

Answer] There are :d five main attributes of measurement: historical cost, heavy macro cost, net realizable value, present value and fair value, etc., and currency is the main unit of measurement in accounting. Therefore, choose D.

Accounting measurement attributes refer to the quantitative characteristics or external manifestations of accounting elements, which reflect the basis for determining the amount of accounting elements, mainly including historical cost, replacement cost, net realizable value, present value and fair value.

1. Historical cost.

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.

2. 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.

3. Realizable value.

An asset is calculated based on the amount of cash or cash equivalents that can be received from the normal sale of the asset, less the estimated costs that the asset will incur until completion, the estimated selling expenses and relevant taxes.

4. 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 need to be repaid during the projected term.

5. Fair value.

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

Answer]: c Accounting measurement attributes reflect the basis for determining the amount of accounting elements, and the main targets include: historical cost increase, replacement cost, net realizable value, present value and fair value of fiber.

Answer] :d analysis: option AB, when the enterprise purchases commodities and fixed assets, it should be initially measured according to the acquisition cost; Option C, in a business combination under the same control, the enterprise should take the share of the book value of the owner's equity of the merged party as the initial investment cost of the long-term equity investment; Option D, when an enterprise acquires a trading financial asset, it is initially measured at fair value.

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

1. From the accounting point of view, the measurement attribute reflects the basis for determining the amount of accounting elements, mainly including historical cost, replacement cost, net realizable value, present value and fair value.

2. Select ABCD

ABCD Select All.

Among the various accounting element measurement attributes, historical cost usually reflects the past value of assets or liabilities, while replacement cost, net realizable value, present value and fair value are measurement attributes corresponding to historical costs, which usually reflect the current cost or current value of assets or liabilities.

Historical cost measurement can be used for assets as well as for liabilities.

Present value is a measure that takes into account the time value of money, and both assets and liabilities can be measured at present value.

Fair value, assets and liabilities are measurable.

Net realizable value is the net value of assets (inventories) measured at the estimated selling price minus the estimated processing costs and estimated taxes necessary for the sale. It can only be used for assets, so the answer can only be D

This question should be a, b, c, d.

I remember that I did this question on the exam, this question assesses the measurement of accounting elements. Among the various accounting element measurement attributes, historical cost usually reflects the past value of an asset or liability, while replacement cost, net realizable value, present value, and fair value usually reflect the current cost or current value of an asset or liability.