I目录摘要...............................................................VABSTRACT............................................................V前言...............................................................11.会计计量基础与会计计量属性概念释义...............................21.1基础与会计计量基础...........................................21.2属性与会计计量属性...........................................22.国内外使用会计计量基础与会计计量属性的变化情况....................32.1世界上的其他国家对两个概念的使用情况.........................32.1.1会计计量基础的使用情况.................................32.1.2会计计量属性的使用情况.................................32.2我国对两个概念的使用情况.....................................43.会计计量基础或者会计计量属性的五大要素............................53.1历史成本.....................................................53.1.1基本概念...............................................53.1.2应用举例...............................................53.1.3基础与属性的适用性分析.................................63.2重置成本.....................................................63.2.1基本概念...............................................63.2.2应用举例...............................................63.2.3基础与属性的适用性分析.................................73.3可变现净值...................................................83.3.1基本概念...............................................83.3.2应用举例...............................................83.3.3基础与属性的适用性分析.................................93.4现值.........................................................93.4.1基本概念...............................................93.4.2应用举例...............................................93.4.3基础与属性的适用性分析................................10II3.5公允价值....................................................103.5.1基本概念..............................................103.5.2应用举例..............................................103.5.3基础与属性的适用性分析................................114.会计计量基础与会计计量属性差异的原因分析与解释...................124.1会计计量基础与会计计量属性差异的原因分析....................124.2会计计量基础与会计计量属性差异的其他解释....................124.3结论......................................................135.结束语...........................................................14参考文献...........................................................15致谢............................................................16III会计计量基础与会计计量属性的研究摘要会计计量基础与会计计量属性是会计理论与实务中的两个重要概念。我们将首先明确会计计量基础与会计计量属性的概念。然后我们将按照国内外对两个概念的使用情况，分析这种概念差异的形成与变化历程。接着，我们将对会计计量基础或会计计量属性的五个要素结合会计运用的实际情况逐条进行分析。最后，我们将分析会计计量基础与会计计量属性的概念差异并得出最后的结论。关键词：会计计量基础；会计计量属性；差异ResearchofAccountingMeasurementBasesandAccountingMeasurementAttributesABSTRACTAccountingmeasurementbasesandaccountingmeasurementattributesaretwoimportantconceptsinaccountingtheoryandpractice.Inthispaper,wewilldefinetheconceptofaccountingmeasurementbasesandaccountingmeasurementattributesatfirst.Thenwewillanalyzetheformationandchangeoftheconceptdifferenceaccordingtotheusageofthetwoconceptsbothathomeandab...
