历史成本 Presenta

历史成本 Presenta

ID:39377087

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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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