The article analyses the reason resulted in contradiction between relativity and dependability on the basis of historical cost price, puts forward the dependability (based on historical cost) is not true dependability, further analyses the dependability on present cost and concludes that, on the basis of present cost, it is not contradictory between them.
本文分析了历史成本计价基础上相关性和可靠性产生矛盾的原因 ,指出历史成本基础上的可靠性并不是真正的可靠 ;进而分析了现行成本基础上的可靠性 ,总结出在现行成本基础上相关性和可靠性并不矛盾 ,会计信息只有首先具备了可靠性 ,才能具有相关性 ,可靠是为了相关 ,要相关必先可靠。
From several aspects,this paper analyzes the limitations of the financial report,and points out that the financial report should add the off-sheet forward looking information and use the current cost measurement for meeting the needs better of the information users.
从几个方面分析了财务报告的局限性,提出财务报告应增加表外预测信息、使用现行成本计量等,以更好地满足各信息使用者的需求。
depreciated current replacement cost
折旧后现行重置成本
rearrangement cost
重布置成本、重新安装成本
The local bus also enables reconfiguration of the servers.
本地事件总线同样运行重配置服务器。
Replacement Cost-Countermeasures for Price changes;
重置成本会计论——物价变动的会计对策
current ideal-standard cost
现行理想的标准成本
To Purse Cost Estimating Everyday System;To Achieve Management Through Costs Creation;
推行日成本核算制 实现成本管理创新
When the replacement cost of goods held by a firm declines, there is a loss in the utility of the inventory.
当一个企业持有的商品的重置成本下降时,在存货的使用上就会出现损失。
Present Situation and Causes of the Repetition in Undergraduate Major Programs and Its Countermeasures;
本科专业重复设置的现状、成因及应对策略——以上海地区高等学校为例
Reconstruction of Administrative Cost--on the basis of the science of administrative law
行政成本的重构——基于行政法学视角
Financing Cost, Rent Seeking and Capital Allocation inside Firms;
融资成本、寻租行为和企业内部资本配置
The changes you have made need to reconfigure the server. Do you want to reconfigure the server now?
所做更改需要对服务器重新进行配置。是否现在重新配置服务器?
An Easy-making, Low-cost and Steady-running Guide Moving Device;
一种易制造、低成本、运行可靠的导轨行走装置
Establishing the Transportation Replacement Cost Accounting
关于建立交通运输重置成本会计的构想
The Application of Replacement Cost Method in Asset Evaluation of Young Forest Growth;
重置成本法在幼龄林资产评估中的应用
STUDY FOR REPRODUCE COST METHOD THAT BELONGS TO EVALUATION METHOD OF PROSPECTING RIGHT;
对探矿权评估方法中重置成本法的思考
The article explores the main reasons linked to government, citizen, society.
本文分析高额行政成本的现状。
An error occurred while setting local group membership. Not all group memberships have been set.
设置本地组成员时出现错误,未能设置部分组成员。
The Current Situation,Causes,and Countermeasures of the National Executive Cost;
我国政府行政成本的现状、成因及对策
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