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)計核算中歷史成本計量原則的說(shuō)法，正確的是（?。?/h1> <div id="gwr18lkl3dc" class="mark"> <div id="gwr18lkl3dc" class="lTxt"> <span id="gwr18lkl3dc" class="time">2019-02-25 19:51</span> <span id="gwr18lkl3dc" class="source">來(lái)源：<a href="http://m.zcjx68.com" title="建設工程教育網(wǎng)">建設工程教育網(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="gwr18lkl3dc" 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="gwr18lkl3dc" class="news_con"> <div id="gwr18lkl3dc" class="jxbox clearfix"> <p style="TEXT-INDENT: 2em">在二級建造師考試備考中有很多的考生對考點(diǎn)、知識點(diǎn)苦惱不堪。其實(shí)沒(méi)有必要這樣，我們只要對這些知識點(diǎn)多加注意，而且對考點(diǎn)、知識點(diǎn)做好篩選和提煉，有的放矢地去學(xué)習，備考效率就會(huì )有所提高。</p> <p style="TEXT-INDENT: 2em">2019年二級建造師為大家準備了一些二建例題、試題等，大家快來(lái)學(xué)習吧!</p> <p>　　關(guān)于會(huì )計核算中歷史成本計量原則的說(shuō)法，正確的是(　)。</p> <p>　　A.負債按照現在償付該項債務(wù)所需支付的現金的金額計量</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)格計量</p> <p>　　C.資產(chǎn)按照購置時(shí)所付出的代價(jià)的公允價(jià)值計量</p> <p>　　D.負債按照現在償付該項債務(wù)所需支付的現金等價(jià)物的金額計量</p> <p>　　『正確答案』C</p> <p>　　『答案解析』本題考查的是會(huì )計要素的計量屬性。在會(huì )計核算以及會(huì )計要素的計量屬性中，應當優(yōu)先選擇歷史成本，即資產(chǎn)按照購置時(shí)支付的金額，或者所付出的代價(jià)的公允價(jià)值計量。在備選答案中，A、D均出現了“現在”字樣，屬于重置成本;B因為有序交易，屬于公允價(jià)值。參見(jiàn)教材P89～90。</p> <p>　　建設工程教育網(wǎng)2019年二級建造師高效套餐，網(wǎng)?？偨Y多年成功輔導經(jīng)驗，從學(xué)員實(shí)際需求出發(fā)，結合二級建造師考試命題規律、重點(diǎn)、難點(diǎn)，融入先進(jìn)的教學(xué)理念。高效備戰2019年二級建造師考試，打造零基礎全科直達方案，全新課程套餐，快速進(jìn)步，取證必修課！<a target="_blank" href="http://m.zcjx68.com/project/jianzao2/">查看直達套餐>></a></p> <p>　　<strong>相關(guān)推薦：</strong></p> <p>　　<a target="_blank" href="http://m.zcjx68.com/jianzao2/zhuanti/2019ejbmsj/index.shtml">2019年二級建造師報名時(shí)間查詢(xún)入口</a></p> <p>　　<a target="_blank" 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