会计计量过程可以分为初始计量和后续计量。初始计量是对交易和事项的数量加以衡量、计算和确定 ,转化为以货币表现的财务信息 ,以便其在复式簿记系统中能被记录 ;后续计量则要衡量和确定该交易与事项的货币数量在初始计量后的变动情况 ,以反映企业财务状况及变动的财务成果。 Accounting measurement process can be divided into initial measurement and follow-up measurement. The initial measurement is the measurement, calculation and determination of the volume of transactions and events into financial information in monetary terms so that it can be recorded in the dual-entry bookkeeping system. Subsequent measurement measures and determines the amount of money in the transaction and the transaction Changes after the initial measurement to reflect the financial status of the company and changes in financial results.