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class="ibList-txt">抖音</p></a>  </div> </div> </div> </li> </ul> </div> </div>   <div id="a0lmosil" class="crumbs-wrap layout">當(dāng)前位置：<a href='/' target='_self'>建設(shè)工程教育網(wǎng)</a> > <a href='/jianzao2/'>二級(jí)建造師考試</a> > <a href='/jianzao2/fxzl/'>備考資料</a> > <a href='/jianzao2/ziliao/'>復(fù)習(xí)資料</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">    <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>關(guān)于會(huì)計(jì)核算中歷史成本計(jì)量原則的說(shuō)法，正確的是（　）</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-02-25 19:51</span> <span id="a0lmosil" class="source">來(lái)源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="TEXT-INDENT: 2em">在二級(jí)建造師考試備考中有很多的考生對(duì)考點(diǎn)、知識(shí)點(diǎn)苦惱不堪。其實(shí)沒(méi)有必要這樣，我們只要對(duì)這些知識(shí)點(diǎn)多加注意，而且對(duì)考點(diǎn)、知識(shí)點(diǎn)做好篩選和提煉，有的放矢地去學(xué)習(xí)，備考效率就會(huì)有所提高。</p> <p style="TEXT-INDENT: 2em">2019年二級(jí)建造師為大家準(zhǔn)備了一些二建例題、試題等，大家快來(lái)學(xué)習(xí)吧!</p> <p>　　關(guān)于會(huì)計(jì)核算中歷史成本計(jì)量原則的說(shuō)法，正確的是(　)。</p> <p>　　A.負(fù)債按照現(xiàn)在償付該項(xiàng)債務(wù)所需支付的現(xiàn)金的金額計(jì)量</p> <p>　　B.資產(chǎn)按照市場(chǎng)參與者在交易日發(fā)生的有序交易中，出售資產(chǎn)所能收到的價(jià)格計(jì)量</p> <p>　　C.資產(chǎn)按照購(gòu)置時(shí)所付出的代價(jià)的公允價(jià)值計(jì)量</p> <p>　　D.負(fù)債按照現(xiàn)在償付該項(xiàng)債務(wù)所需支付的現(xiàn)金等價(jià)物的金額計(jì)量</p> <p>　　『正確答案』C</p> <p>　　『答案解析』本題考查的是會(huì)計(jì)要素的計(jì)量屬性。在會(huì)計(jì)核算以及會(huì)計(jì)要素的計(jì)量屬性中，應(yīng)當(dāng)優(yōu)先選擇歷史成本，即資產(chǎn)按照購(gòu)置時(shí)支付的金額，或者所付出的代價(jià)的公允價(jià)值計(jì)量。在備選答案中，A、D均出現(xiàn)了“現(xiàn)在”字樣，屬于重置成本;B因?yàn)橛行蚪灰祝瑢儆诠蕛r(jià)值。參見(jiàn)教材P89～90。</p> <p>　　建設(shè)工程教育網(wǎng)2019年二級(jí)建造師高效套餐，網(wǎng)?？偨Y(jié)多年成功輔導(dǎo)經(jīng)驗(yàn)，從學(xué)員實(shí)際需求出發(fā)，結(jié)合二級(jí)建造師考試命題規(guī)律、重點(diǎn)、難點(diǎn)，融入先進(jìn)的教學(xué)理念。高效備戰(zhàn)2019年二級(jí)建造師考試，打造零基礎(chǔ)全科直達(dá)方案，全新課程套餐，快速進(jìn)步，取證必修課！<a target="_blank" href="http://www.accreditedmedicalassistantprograms.com/project/jianzao2/">查看直達(dá)套餐>></a></p> <p>　　<strong>相關(guān)推薦：</strong></p> <p>　　<a target="_blank" href="http://www.accreditedmedicalassistantprograms.com/jianzao2/zhuanti/2019ejbmsj/index.shtml">2019年二級(jí)建造師報(bào)名時(shí)間查詢?nèi)肟?/a></p> <p>　　<a target="_blank" href="http://www.accreditedmedicalassistantprograms.com/jianzao2/baomingchaxun/index.shtml">2019年二級(jí)建造師報(bào)名條件查詢平臺(tái)</a></p> <p>　　<a target="_blank" 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