Regarding the measurement attributes of accounting elements, many students feel that they can't tell the difference. However, as a preliminary knowledge of accounting, it is necessary to understand clearly. Now let the Examination Yaya give you an in-depth analysis. The measureme

. Regarding the measurement attributes of accounting elements, many students feel that they can’t tell them clearly.

However, as a preliminary knowledge of learning accounting, it is very necessary to understand clearly.

Now let the candidate Yaya give you an in-depth analysis.

The measurement attributes of accounting elements mainly include historical cost, replacement cost, net realizable value, present value and fair value.

Next is the definition of the measurement attributes of accounting elements in the book, and the scene comics produced by Kaoyaya that allow everyone to understand vividly.

Multi-picture warning

A set of comics, do you have a general understanding of the measurement attributes of accounting elements?

Next, let’s try to get the right questions?

real questions drill

[Single choice question] The actual cost incurred when acquiring the assets is used as the accounting value of the assets. The accounting basis used is ().

A, historical cost

B, current market price

C, reset cost

D, net realizable value

Correct answer: A

Text analysis: Historical cost is also called the original cost, which refers to the actual cost incurred when acquiring the asset as the account value of the asset.