In these methods, and acquisition of the replacement cost value of non-listed more appropriate physical assets, and intrinsic value method and relative value rules more suited to the virtual assets have been listed. 在这些方法中,重置成本法和并购价值法更加适合非上市实物资产,而内在价值法和相对价值法则更适合于已经上市的虚拟资产。
In the new accounting standard ( 2006 ), the accounting measurement includes historical cost, replacement cost, net realizable value, present value and fair value. 在新《会计准则》(2006)中,把会计计量属性划分为历史成本、重置成本、可变现净值、现值和公允价值。
Under different conditions, the fair value of different assets can be the replacement cost, current market value, net realizable value and the present value of future cash flow. 不同的资产,在不同的情况下,其公允价值可以表现为重置成本、现行市价、可变现净值、未来现金流量现值。
So the historical cost measurement currency of nominal money is called historical cost measurement model, the currency replacement cost, net realisable value, present value and fair value of nominal money collectively are referred to as present value measurement model. 故而可把名义货币下的历史成本计量称为历史成本计量模式,把名义货币下的重置成本、可变现净值、现值、公允价值统称为现值计量模式。