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ID:39377087
大小:5.57 MB
页数:21页
时间:2019-07-02
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1、WhatisHistoricalcostHistoricalcostHistoricalcostisagenerallyacceptedaccountingprinciplerequiringallfinancialstatementitemsbebaseduponoriginalcost.Historicalcostmeanswhatitcostthecompanyfortheitem.Itisnotfairmarketvalue.Thismeansthatifacompanypurchasedabuilding,i
2、tisrecordedonthebalancesheetatitshistoricalcost.Itisnotrecordedatfairmarketvalue,whichwouldbewhatthecompanycouldsellthebuildingintheopenmarket.Inaccounting,historicalcostistheoriginalmonetaryvalueofaneconomicitem.Historicalcostisbasedonthestablemeasuringunitassu
3、mption.Insomecircumstances,assetsandliabilitiesmaybeshownattheirhistoricalcost,asiftherehadbeennochangeinvaluesincethedateofacquisition.Thebalancesheetvalueoftheitemmaythereforedifferfromthe"true"value.HistoricalcostHistoricalcostbasis(originalcost)Underthehist
4、oricalcostbasisofaccounting,assetsandliabilitiesarerecordedattheirvalueswhenfirstacquired.Theyarenotthengenerallyrestatedforchangesinvalues.CostsrecordedintheIncomeStatementarebasedonthehistoricalcostofitemssoldorused,ratherthantheirreplacementcosts.Thehistorica
5、lcostaccountingisthesituationinwhichaccountantsrecordrevenue,expenditureandassetacquisitionanddisposalathistoricalcost:thatis,theactualamountsofmoney,ormoney'sworth,receivedorpaidtocompletethetransaction.ThehistoricalcostaccountingAlternativesReplacementcostsOne
6、ofthecurrentassetvalueTheestimatedamountthatwouldhavetobepaidinordertoreplacetheassetasthedateofvaluation.Apossiblealternativetohistoricalcostmethod.Advantageanddisadvantageadvantage:itfocusesontheservicestheassetwillprovideratherthantheprecise(古板的)physicalasset
7、.disadvantage:Thecostshavetobeestimatedsoitisnotveryobjective.Italsodoesnotprovidethevariouschoicesandfeaturesthathistoricalcostaccountinghastooffer.Howishistoricalaccountingbetterthanalternatives?Historicalcostisthestandardformofaccountingstill.accountantsarere
8、luctanttopricetheassetsatcurrentmarketvalue.Underhistoricalcostaccountingthereisnoroomformanipulationbecausethedataissupportedbyevidence.withasignificantrangeofaltern
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