摘要
会计确认和计量是会计核算的重要环节,只有正确理解会计确认和计量条件,才能正确进行会计记录和报告(披露),实现会计目标。从会计确认与计量的前提条件、理论条件和应用条件等三个方面对会计确认与计量条件进行阐述,以便全面准确的理解和应用会计确认与计量条件。
Accounting confirmation and measurement are an important part of accounting. Only a correct understanding of accounting confirmation and measurement conditions is a prerequisite for cor- rect accounting records and reports （disclosure） to achieve the goal of accounting. From the three as- pects of accounting confirmation, theoretical and application conditions, the condition of accounting confirmation and measurement is expounded so as to ensure complete and accurate understanding and application of accounting confirmation and measurement conditions.
出处
《咸阳师范学院学报》
2015年第4期106-108,共3页
Journal of Xianyang Normal University
基金
陕西省教育厅财会科研基金项目(15JC030)
关键词
会计确认
会计计量
条件
accounting confirmation
accounting measurement
conditions
