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2014年9月3日 · 歷史成本原則 亦稱 原始成本原則 或 實際成本原則 ,是指對 會計要素 的記錄,應以經濟業務發生時的 取得成本 為標準進行計量計價。 按照會計要素的這一計量要求, 資產 的取得、耗費和轉換都應按照取得資產時的實際支出進行計量計價和記錄; 負債 的取得和償還都按取得負債的實際支出進行計量計價和記錄。 資產減負債訴 所有者權益 自然也是 歷史成本 計價的,有別於報表日的重置價值、變現價值和市價。 [ 編輯] 採用歷史成本原則的原因. 採用歷史成本原則的初衷是認為 資產負債表 的目的不在於以市場價格表示企業資產的現狀,而在於通過資本投入與資產形成的對比來反映企業的 財務狀況 和經營業績,這種對比需以歷史成本為基礎。 遵循歷史成本原則有其合理性:
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历史成本原则(principle of historical cost)历史成本原 ...
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- What Is A Historical Cost?
- Understanding Historical Costs
- Asset Impairment vs. Historical Cost
- Mark-to-Market vs. Historical Cost
A historical cost is a measure of value used in accounting in which the value of an asset on the balance sheet is recorded at its original cost when acquired by the company. The historical cost method is used for fixed assets in the United States under generally accepted accounting principles(GAAP).
The historical cost principle is a basic accounting principle under U.S. GAAP. Under the historical cost principle, most assets are to be recorded on the balance sheet at their historical cost even if they have significantly increased in value over time. Not all assets are held at historical cost. For example, marketable securitiesare recorded at t...
Independent of asset depreciation from physical wear and tear over long periods of use, an impairment may occur to certain assets, including intangibles such as goodwill. With asset impairment, an asset's fair market value has dropped below what is originally listed on the balance sheet. An asset impairment charge is a typical restructuring cost as...
The mark-to-market practice is known as fair valueaccounting, whereby certain assets are recorded at their market value. This means that when the market moves, the value of an asset as reported in the balance sheet may go up or down. The deviation of the mark-to-market accounting from the historical cost principle is actually helpful to report on h...
2020年11月1日 · The historical cost principle, aka the cost principle, requires that an asset be reported at its cash or cash equivalent cost at the time of purchase, including any additional expenses incurred to get the asset in place and prepared for use.
2022年10月26日 · Historical Cost Principle. Under the historical cost principle, often referred to as the “cost principle,” the value of an asset on the balance sheet should reflect the initial purchase price as opposed to the market value.
歷史成本原則 (principle of historical cost)亦稱 原始成本 原則或 實際成本原則 ,是指對 會計要素 的記錄,應以 經濟業務 發生時的取得成本為標準進行計量計價。 按照會計要素的這一計量要求,資產的取得、耗費和轉換都應按照取得資產時的實際支出進行計量計價和記錄;負債的取得和償還都按取得負債的實際支出進行計量計價和記錄。 資產減負債訴所有者權益自然也是 歷史成本計價 的,有別於報表日的重置價值、變現價值和市價。 基本介紹. 中文名 :歷史成本法. 類型 :方法. 相關 : 歷史成本原則 等. 領域 :經濟. 採用原則原因.
中文名 :原始成本. 外文名 :Historical Cost. 特點 :原始成本可以驗證. 優點 :較近似於購置資產時的資產價值. 缺點 :缺乏可解釋性. 基本介紹. 原始成本. 什麼是原始成本 (Historical Cost) ? 亦稱 歷史成本 、實際成本。 資產在其取得時為它所支付的 現金 或現金等價物的金額。 負債 在正常經營活動中為交換而收到的或為償付將要支付的現金或現金等價物的金額。 資產一般一開始都是根據取得時的交換價格入賬的,所以資產的原始成本一般指取得成本,就是取得一項資產並使其適合於它的預期用途所支付的交換價格的總額。 這項總額或其未攤銷額列示在 財務報表 中。 會計模式. 原始成本 會計 模式.
The historical cost principle states that a company or business must account for and record all assets at the original cost or purchase price on their balance sheet. No adjustments are made to reflect fluctuations in the market or changes resulting from inflationary fluctuations.