What are the measurement points in accounting? What are the options for metering attributes at diffe

The value attributes of assets and liabilities determine their measurement modes, and different value attributes should be measured by different measurement modes. For example, the historical cost method should be used to reflect the historical input value attributes; The measurement model that reflects the replacement cost-value attribute should be the replacement cost method; Attributes that reflect exchange value should be measured at fair value; Attributes that reflect the value in use should be measured using the present value method.

In other words, there is consistency and correlation between the value attribute and its measurement mode, that is, the value attribute determines the measurement method, and different measurement methods reflect different value attributes. The shortcomings of the current fair value measurement model are: (1) according to the current definition of assets and liabilities, the measurement method should be the present value measurement method, rather than the fair value measurement, so that there is no logical relationship between the value attributes of assets and liabilities and the measurement model; (2) The current fair value measurement model is a comprehensive measurement model with fair value measurement as the main body and a mixture of multiple measurement modes, which has gone beyond the scope of fair value measurement itself as a single market value measurement model; (3) The attributes of the current assets and liabilities are single, that is to say, there are logical defects in the measurement of one attribute in multiple modes, and the definition of assets must be revised; (4) When a single asset has multiple attributes, it should be measured by the appropriate measurement method that can most truly reflect its value; (5) Since there is a parallel and independent relationship between the value attributes, the measurement methods are also parallel and independent, and there is no substitution relationship, therefore, the value of the asset cannot be measured by the historical cost method to replace the fair value of the asset; (6) Assets and liabilities are time-in-time.

That is, assets and liabilities have different values at different points in time, so when using various measurement methods to measure the value of assets and liabilities, it is necessary to ensure that the value of assets and liabilities is at the same point in time, and the assets and liabilities at different points in time are not comparable and additive.

You should be talking about the accounting period, which is divided into annual, semi-annual, quarterly, and monthly. Annual, semi-annual, quarterly, and monthly are determined according to the start and end dates of the Gregorian calendar. Semi-annual, quarterly, and monthly are all referred to as accounting periods.

The most common accounting periodization is one year, i.e., the fiscal year. Financial accounting reports prepared on an annual basis are also known as annual reports. In China, the accounting year starts from January 1 to December 31 of each year in the Gregorian calendar.

Because of the accounting periodization, there is a difference between the current period and other periods. As a result, there is a difference between the accrual basis and the cash basis, and then there are accounting treatments such as receivables, payables, deferrals, provisions, and amortization.

The choice of accounting periodization is determined by the frequency with which specific economic transactions occur.

Generally, there are (asset) measurement time points and period-end measurement time points. In general, assets are acquired at the cost of acquisition; Period-end measurement is generally based on fair value or net realizable value and book value.

FYI, this is just my understanding, and it doesn't seem to be such a problem.

Accounting elementsMetering properties and what they mean:

1. Historical cost.

Assets are paid in cash or cash equivalents at the time of acquisition.

or the fair value of the consideration paid at the time the asset was acquired.

Compute. 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. Net realizable value.

The amount of cash or cash equivalents that can be received from the normal sale of an asset is deducted from the estimated cost and estimated selling expenses of the asset to be incurred at the time of completion.

and the amount after the relevant taxes and fees.

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.

Accounting measure attributesThese include:

1. Historical cost. Under historical cost measurement, an asset is based on the cash or cash equivalents paid at the time of acquisition.

or the fair value of the consideration paid for the acquisition of the asset.

Measure. 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.

2. Replacement cost.

Under replacement cost measurement, an asset is based on the cash or cash required to purchase the same or similar asset now.

The amount of gold equivalent is measured. The amount of cash or cash equivalents that would be required to pay the obligation now.

3. Net realizable value.

Under the measurement of net realizable value, the amount of cash or cash equivalents that an asset can receive from its normal external sales is deducted from the estimated costs and estimated selling expenses of the asset to be incurred at the time of completion.

and the amount of the amount after the relevant taxes.

4. Present value. Under present value measurement, an asset is measured on the basis of the expected future net cash inflows from its continued use and eventual disposal.

The discounted amount is measured. 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 that market participants would have received or paid for the transfer of liabilities in the orderly transactions that occurred on the measurement date. Business in the elements of accounting.

When making measurements, historical cost should generally be used, and if replacement cost, net realizable value, present value, and fair value are used for measurement, it should be ensured that the amount of accounting elements determined can be obtained and reliably measured.

There are five measurement attributes specified in the new standard, namely historical cost, replacement cost, net realizable value, present value and fair value.

Historical cost: used for initial measurement, except for the initial measurement at fair value in individual cases, the principle of historical cost is applied, which is the most basic principle.

Fair value: Used for both initial and subsequent measurements. It is mainly used for financial assets, financial liabilities, and investment real estate.

Net realizable value: It is only used for subsequent measurement, long-term assets to be disposed of, as well as current assets (mainly inventory) are measured using net realizable value, if the net realizable value is less than the book value.

Present value: It is only used for subsequent measurement, and the present value of the asset is used for long-term use.

Replacement cost: Accountants do not use replacement cost as the basis, and appraisers use replacement cost as the basis of valuation.

Accounting measurement refers to the process of determining the amount of accounting elements according to certain measurement standards and measurement methods, and recognizing and listing accounting elements in the balance sheet and income statement. It also refers to the fact that in the accounting process, the amount of all property and materials must be determined according to a certain standard. Accounting measures include units of measure and measurement attributes.

Accounting elements include assets, liabilities, owners' equity, income, expenses and profits, and these six accounting elements can be divided into two categories: accounting elements that reflect financial status and accounting elements that reflect operating results. Accounting elements that reflect financial position include assets, liabilities, and owners' equity; Accounting elements that reflect operating results include revenue, expenses, and profit.

Accounting confirmation: It is the process of confirming that an economic business event should be recorded in the accounting books and included in the accounting report according to certain standards. Includes feature item confirmation and time confirmation.

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.

Summary. The measurement attributes of accounting mainly include historical cost, replacement cost, net realizable value, present value and fair value.

What are the measurement attributes of accounting? What are they?

The measurement attributes of accounting mainly include historical cost, replacement cost, net realizable value, present value and fair value.

Kiss. That's it.

Accounting measurement is the process of determining the amount of an accounting element that meets the recognition criteria by recording it in the accounts and presenting it in the financial statements. Enterprises should measure and determine the relevant amounts in accordance with the prescribed accounting measurement attributes. Accounting measurement reflects the basis for determining the amount of accounting elements, mainly including historical cost, replacement cost, net realizable value, present value and fair value.

Answer]: a, b, c, d

Answer]: a, b, c, d

Model group test center] accounting measurement attributes.

Analysis] Accounting measurement attributes include five aspects: historical cost, replacement cost, net realizable value, present value, and fair value. Sparrow Attack.