UC知道请指点一个翻译问题？
来源：百度知道 编辑：UC知道 时间：2024/09/22 14:33:02
Measurement after recognition
29.An entity shall choose either the cost model in paragraph 30 or the revaluation model in paragraph 31 as its accounting policy and shall apply that policy to an entire class of property, plant and equipment.
Measurement after recognition
Cost model
30.After recognition as an asset, an item of property ,plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses.
Revaluation model
31. After recognition as an asset, an item of property ,plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the bala
29.An entity shall choose either the cost model in paragraph 30 or the revaluation model in paragraph 31 as its accounting policy and shall apply that policy to an entire class of property, plant and equipment.
Measurement after recognition
Cost model
30.After recognition as an asset, an item of property ,plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses.
Revaluation model
31. After recognition as an asset, an item of property ,plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the bala
原文中第一个词的意思理解不对！后两个没问题，property不能单独译，an item of property 作为词组可译为动产，与后面的不动产plant和固定资产equipment并列列举
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测量后确认29.an实体应选择成本模式或重估模式第30第31条适用的会计政策和这一政策对一整类财产厂房和设备.计量模型30.after成本后确认为认可资产,一项财产,工厂和设备应在其成本减去任何累计折旧及任何累计亏损受损.模型升值31.经过确认为一项资产,一项财产,工厂和设备的公允价值可以可靠地衡量应处于升值金额公允价值作为其在该日期以后的任何升值少受损累计亏损累计折旧及以后.重估应确保有足够的载客量规律并不相同,这是从物质上采用公允价值在资产负债表日期.吁请语法,文中的财产,工厂和设备响应