What is the way of accounting measurement?

The process of measuring various economic businesses and their results with money or other units of measurement. Its characteristic is to determine the internal relationship between projects or events through the relationship of quantity (mainly the value expressed in monetary units), or to allocate the amount to specific events. The key is the selection of measurement attributes and the determination of measurement units. As an important part of financial accounting, the main contents of accounting measurement include assets, liabilities, owners' equity, income, expenses, costs, profits and losses, etc. And the pricing and profit and loss determination of assets (liabilities can often be called negative assets, while owners' equity is residual assets or net assets after deducting liabilities) are the core. Among them, the asset appraisal should use monetary amount to determine and express the acquisition, use and balance of each asset item; Profit and loss decision refers to the quantitative difference between the transfer, consumption or exhaustion of economic resources and the results of quantitative comparison.

Accounting measurement. Three basic quality standards should be adhered to: (1) homogeneity, that is, the quantitative relationship (reproduction) suggested by accounting measurement should be consistent with the internal quantitative relationship (object) of the suggested items or items; (2) certainty, that is, under the same given conditions, when different accountants measure the same object, they should get the same result, that is, the measurement results can be mutually confirmed; (3) Consistency, that is, the use of measurement methods should be consistent in the early and late stages, so as to avoid misunderstanding of accounting information by users.

Accounting measurement is closely related to the basic function of accounting to provide quantitative information of economic entities, and it is one of the driving forces for the development of modern accounting. /kloc-since the end of 0/9, practical and theoretical problems in western financial accounting, such as cost calculation, inventory valuation, depreciation treatment, profit and loss accounting, deferred amortization, tax treatment, profit distribution, investment calculation, price change adjustment, etc. It also reflects the different contents of accounting measurement and the different problems faced.