UC知道会计历史成本原则问题,拜托(是英文的)
来源：百度知道 编辑：UC知道 时间：2024/07/02 12:23:13
If an asset is acquired via some means other than cash, the cost of the asset is based on the value of the consideration given. Consideration is whatever the buyer gives the seller. For non-cash transactions conducted at arm's length, the cost principle assumes that the fair value of resources given up in a transaction provides relaible evidence for the valuation of the item acquired. This may be the amount of money paid, market value of common shares issued, or the present value of debt assumed in the transaction. It is often useful to refer to both the market value of the assets or securities given up, if any, and the market value of the assets received.Usually one of these values is more reliable than the other, and provides a basis for valuation.
以上是我会计书的一部分,真不好意思,没有给大家翻译出来再提问,因为我实在是没明白它什么意思,是关于公允价格和历史成本原则的问题, 好象是如果买方是以现金以外方式来购买某产品时要以买方定出价格来定,后面我就全没明白了,我觉得不合理吧,如果我买台机器,公允价是90000,可市面价格是85000,那我又是以股票跟卖方结算,那怎么办呢,该付哪个数呢,那我的帐该怎么记呢? 我们老师还说,为了保守起见,永远记录小的的那个数,好象这有牵扯到谨慎原则,我已经彻底乱了,麻烦
以上是我会计书的一部分,真不好意思,没有给大家翻译出来再提问,因为我实在是没明白它什么意思,是关于公允价格和历史成本原则的问题, 好象是如果买方是以现金以外方式来购买某产品时要以买方定出价格来定,后面我就全没明白了,我觉得不合理吧,如果我买台机器,公允价是90000,可市面价格是85000,那我又是以股票跟卖方结算,那怎么办呢,该付哪个数呢,那我的帐该怎么记呢? 我们老师还说,为了保守起见,永远记录小的的那个数,好象这有牵扯到谨慎原则,我已经彻底乱了,麻烦
真遗憾，不能帮您解决问题。我英文不好。也没那么高水平。
这是什么问题，非货币性资产交换吗？为什么公允价值是90000呢？如果市价是85000，就应该优先以市价作为资产的公允价值吧。换入资产的确认金额应该以换出资产（股票）的公允价值+或-补价+相关税费确定吧。