资产计量模式选择是复杂的,因而在实际择用时必须全面综合考虑。目前在现实中常见的主要有四种,现将其利弊作如下比较: 一、历史成本/名义货币计量模式 即传统的会计计量模式,它以名义货币为计量单位,历史成本为计量属性。该模式既不考虑货币价值的变动,也不 The choice of asset measurement model is complex, so in the actual selection must be fully integrated consideration. Nowadays, there are mainly four kinds that are commonly seen in reality. The pros and cons are compared as follows: I. Historical Cost / Nominal Monetary Measurement Model The traditional accounting measurement model uses the nominal currency as the measurement unit and the historical cost as the measurement property. The model does not consider changes in the value of money, nor