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基于IAS41的消耗性林木資產(chǎn)計(jì)量屬性探討

發(fā)布時(shí)間:2018-12-11 20:29
【摘要】:正一、資產(chǎn)計(jì)價(jià)理論與消耗性林木資產(chǎn)計(jì)價(jià)內(nèi)涵資產(chǎn)計(jì)價(jià)是指以一定的貨幣單位計(jì)量資產(chǎn)的價(jià)值,它是以一定的交換價(jià)格或轉(zhuǎn)化價(jià)值作為依據(jù)。馬克思的勞動(dòng)價(jià)值論指出,價(jià)值的源泉是社會(huì)勞動(dòng),價(jià)值量由凝結(jié)在商品中的社會(huì)必要?jiǎng)趧?dòng)時(shí)間決定。勞動(dòng)總量決定了價(jià)值量的額度,但是社會(huì)所承認(rèn)的只有滿足社
[Abstract]:First, asset valuation theory and expendable forest asset valuation connotation asset valuation is to measure the value of assets in a certain monetary unit, it is based on a certain exchange price or conversion value as the basis. Marx's theory of labor value points out that the source of value is social labor, and the amount of value is determined by the necessary social labor time condensed in commodities. The total amount of labor determines the amount of value, but what society recognizes is the satisfaction of the society
【作者單位】: 浙江農(nóng)林大學(xué)經(jīng)濟(jì)管理學(xué)院;浙江農(nóng)林大學(xué)天目學(xué)院;
【基金】:國家林業(yè)局科研項(xiàng)目“國有林場(苗圃)會(huì)計(jì)核算辦法研究”階段性研究成果
【分類號】:F302.6
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本文編號:2373175

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