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根據(jù)我國會計準(zhǔn)則的規(guī)定，企業(yè)在對會計要素進(jìn)行計量時，一般采用（ ），采用其他計量屬性的，應(yīng)當(dāng)保證所確定的會計要素金額能夠取得并能可靠計量。
A.歷史成本
B.重置成本
C.公允價值
D.現(xiàn)值
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根據(jù)我國會計準(zhǔn)則的規(guī)定，企業(yè)在對會計要素進(jìn)行計量時，一般采用（ ），采用其他計量屬性的，應(yīng)當(dāng)保證所確定的會計要素金額能夠取得并能可靠計量。
A.歷史成本
B.重置成本
C.公允價值
D.現(xiàn)值
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