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根據(jù)我國會(huì)計(jì)準(zhǔn)則的規(guī)定,企業(yè)在對(duì)會(huì)計(jì)要素進(jìn)行計(jì)量時(shí),一般采用( ),采用其他計(jì)量屬性的,應(yīng)當(dāng)保證所確定的會(huì)計(jì)要素金額能夠取得并能可靠計(jì)量。
A.歷史成本
B.重置成本
C.公允價(jià)值
D.現(xiàn)值
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根據(jù)我國會(huì)計(jì)準(zhǔn)則的規(guī)定,企業(yè)在對(duì)會(huì)計(jì)要素進(jìn)行計(jì)量時(shí),一般采用(?。捎闷渌?jì)量屬性的,應(yīng)當(dāng)保證所確定的會(huì)計(jì)要素金額能夠取得并能可靠計(jì)量。
A.歷史成本
B.重置成本
C.公允價(jià)值
D.現(xiàn)值
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