What is monetary measurement and stability of virtual enterprise
Publish: 2021-05-18 03:55:45
1. Monetary measurement refers to the use of money as a unit of measurement to record and reflect the proction and operation activities of enterprises. Enterprise assets, liabilities and owner's equity, especially assets can adopt different measurement attributes, such as quantity measurement, indivial, Zhang, root, manual measurement, working hours, currency measurement. Accounting is a comprehensive and systematic reflection of the financial situation and operating results of an enterprise. Therefore, a unified measurement of currency is needed. In the economic activities of an enterprise, those that can be measured by money can be reflected in accounting, while those that cannot be measured by money need not be reflected in accounting. There are also disadvantages in the unified use of monetary scale. Many factors that affect the financial situation and operating results of enterprises can not be measured by money, such as business strategy, credibility among consumers, geographical location and technological development ability of enterprises. In order to make up for the limitation of monetary measurement, enterprises are required to adopt some non monetary indicators as the supplement of accounting statements
monetary measurement means that enterprises should take currency as the main unit of measurement in accounting, recording and reflecting the proction and operation process and operating results of enterprises. The economic activities of accounting subject are various and complicated. In order to achieve the purpose of accounting, we must comprehensively reflect the economic activities of the accounting subject, which requires a unified measurement scale. The alternative measurement scales include money, material object and time. But under the condition of commodity economy, money, as a special commodity, is the most suitable measurement scale. When accounting chooses currency as the unified measurement standard, it should take physical measurement and time measurement as the auxiliary measurement standard
in order to carry out the actual accounting, in addition to the currency as the main measurement standard, we also need to specifically determine the bookkeeping base currency, that is, to reflect the financial status and operating results of the accounting entity in a unified currency. Currency measurement implies the hypothesis of currency stability.
monetary measurement means that enterprises should take currency as the main unit of measurement in accounting, recording and reflecting the proction and operation process and operating results of enterprises. The economic activities of accounting subject are various and complicated. In order to achieve the purpose of accounting, we must comprehensively reflect the economic activities of the accounting subject, which requires a unified measurement scale. The alternative measurement scales include money, material object and time. But under the condition of commodity economy, money, as a special commodity, is the most suitable measurement scale. When accounting chooses currency as the unified measurement standard, it should take physical measurement and time measurement as the auxiliary measurement standard
in order to carry out the actual accounting, in addition to the currency as the main measurement standard, we also need to specifically determine the bookkeeping base currency, that is, to reflect the financial status and operating results of the accounting entity in a unified currency. Currency measurement implies the hypothesis of currency stability.
2. Monetary measurement refers to that enterprises should take currency as the main unit of measurement in accounting to record and reflect the proction and operation process and operating results of enterprises. The economic activities of accounting subject are various and complicated. In order to achieve the purpose of accounting, we must comprehensively reflect the economic activities of the accounting subject, which requires a unified measurement scale. The alternative measurement scales include money, material object and time. But under the condition of commodity economy, money, as a special commodity, is the most suitable measurement scale. When accounting chooses currency as the unified measurement standard, it should take physical measurement and time measurement as the auxiliary measurement standard
in order to carry out the actual accounting, in addition to making clear that currency is the main measure, we also need to determine the recording currency, that is, to reflect the financial status and operating results of the accounting entity according to the unified currency. Currency measurement implies the hypothesis of currency stability.
in order to carry out the actual accounting, in addition to making clear that currency is the main measure, we also need to determine the recording currency, that is, to reflect the financial status and operating results of the accounting entity according to the unified currency. Currency measurement implies the hypothesis of currency stability.
3. Monetary measurement refers to the proction and operation activities of accounting entity reflected by monetary measurement in financial accounting recognition, measurement and reporting
monetary measurement refers to that enterprises should take currency as the main unit of measurement in accounting to record and reflect the proction and operation process and operating results of enterprises. The economic activities of accounting subject are various and complicated. In order to achieve the purpose of accounting, we must comprehensively reflect the economic activities of the accounting subject, which requires a unified measurement scale. In the process of accounting recognition, measurement and reporting, the reason why we choose currency as the basis for measurement is determined by the nature of currency itself. Money is the general equivalent of goods and the common yardstick to measure the value of general goods. It has the characteristics of value yardstick, means of circulation, means of storage and means of payment. Other units of measurement, such as weight, length, volume, table and piece, can only reflect the proction and operation of an enterprise from one side. It is difficult to summarize and compare the total amount, which is not convenient for accounting measurement and management. Only the choice of monetary measurement can fully reflect the proction and operation of enterprises, therefore, the basic criteria. Currency is selected as the unit of measurement for accounting recognition, measurement and reporting.. When accounting chooses currency as the unified measurement standard, it should take physical measurement and time measurement as the auxiliary measurement standard. In order to carry out the actual accounting, we should not only make clear that money is the main measurement standard, but also specifically determine the bookkeeping standard currency, that is, to reflect the financial status and operating results of the accounting subject according to the unified currency. Currency measurement implies the hypothesis of currency stability.
monetary measurement refers to that enterprises should take currency as the main unit of measurement in accounting to record and reflect the proction and operation process and operating results of enterprises. The economic activities of accounting subject are various and complicated. In order to achieve the purpose of accounting, we must comprehensively reflect the economic activities of the accounting subject, which requires a unified measurement scale. In the process of accounting recognition, measurement and reporting, the reason why we choose currency as the basis for measurement is determined by the nature of currency itself. Money is the general equivalent of goods and the common yardstick to measure the value of general goods. It has the characteristics of value yardstick, means of circulation, means of storage and means of payment. Other units of measurement, such as weight, length, volume, table and piece, can only reflect the proction and operation of an enterprise from one side. It is difficult to summarize and compare the total amount, which is not convenient for accounting measurement and management. Only the choice of monetary measurement can fully reflect the proction and operation of enterprises, therefore, the basic criteria. Currency is selected as the unit of measurement for accounting recognition, measurement and reporting.. When accounting chooses currency as the unified measurement standard, it should take physical measurement and time measurement as the auxiliary measurement standard. In order to carry out the actual accounting, we should not only make clear that money is the main measurement standard, but also specifically determine the bookkeeping standard currency, that is, to reflect the financial status and operating results of the accounting subject according to the unified currency. Currency measurement implies the hypothesis of currency stability.
4. Hello, YiDianTong online school answers your question
it is more convenient to use currency for bookkeeping, so currency measurement assumption is to use currency as the main measurement method. It is assumed that there is no inflation in monetary measurement. Ten years ago, there was 100000 yuan for a house, but now it is still 100000 yuan on the book, regardless of inflation. The assumption belongs to the assumption, which is different from the reality, but still accounts according to the assumption
if you apply for the accounting qualification certificate, you can choose the online teaching method, study at any time, be flexible, make full use of the fragmented time, and have high efficiency. You can not only listen to the class, but also tutor and answer questions in the whole process. Now there are many face-to-face classes, good and bad. Fortunately, it doesn't cost you money in vain. If it's not good, it's just floating in the water. In addition, it takes a lot of work to attend the class on site. If you can't understand it, it's over. If you can't keep up with it step by step, it's almost impossible for the teacher to leave after class. It's almost impossible to ask questions. Online training is different. 448 yuan, please tutor who can answer questions at any time, answer questions and tutor in the whole process, supervise learning in the whole process, pass the tutor package, and review in three rounds:
in the first round, focus on basic knowledge of various subjects
in the second round, do questions crazily
in the third round, leave one week to check and fill in the gaps
in the first round, mainly master knowledge, and pack more knowledge points in the head. In the second round, we combed the knowledge points, and finally reached the perfect level. In the third round, we prepared for the examination.
it is more convenient to use currency for bookkeeping, so currency measurement assumption is to use currency as the main measurement method. It is assumed that there is no inflation in monetary measurement. Ten years ago, there was 100000 yuan for a house, but now it is still 100000 yuan on the book, regardless of inflation. The assumption belongs to the assumption, which is different from the reality, but still accounts according to the assumption
if you apply for the accounting qualification certificate, you can choose the online teaching method, study at any time, be flexible, make full use of the fragmented time, and have high efficiency. You can not only listen to the class, but also tutor and answer questions in the whole process. Now there are many face-to-face classes, good and bad. Fortunately, it doesn't cost you money in vain. If it's not good, it's just floating in the water. In addition, it takes a lot of work to attend the class on site. If you can't understand it, it's over. If you can't keep up with it step by step, it's almost impossible for the teacher to leave after class. It's almost impossible to ask questions. Online training is different. 448 yuan, please tutor who can answer questions at any time, answer questions and tutor in the whole process, supervise learning in the whole process, pass the tutor package, and review in three rounds:
in the first round, focus on basic knowledge of various subjects
in the second round, do questions crazily
in the third round, leave one week to check and fill in the gaps
in the first round, mainly master knowledge, and pack more knowledge points in the head. In the second round, we combed the knowledge points, and finally reached the perfect level. In the third round, we prepared for the examination.
5. 1、 The scientific connotation of virtual enterprise
since the advent of virtual enterprise, because of its unique characteristics and extraordinary advantages, it has played a great response in the instrial and academic circles, and has become the favorite of the times. Its basic form can be divided into two categories: one is the organization of mechanical virtualization of enterprises. This kind of enterprise has no tangible structure, and is formed by combining the related resources distributed in different places through the information network and contractual relationship. Such as sales enterprises on the Internet, online banking, etc. The other is functional virtual. Although there are complete functions in the process of operation, there is no complete organization to perform these functions within the enterprise. The enterprise only retains the core or key functions, such as the famous Nike Company. In order to grasp these characteristics, people define it from different angles and levels, trying to reveal its essence. The author thinks that it is more appropriate to define from the mode of operation, that is, based on information network, when new opportunities appear in the market, multiple enterprises with different knowledge and technology needed to develop, proce and operate a certain proct form a temporary community of interests. This definition covers four essential attributes of Virtual Enterprise:
1. Information network is the foundation. The communication in the process of virtual enterprise cooperation and operation is through the network. Without the network, there is no virtual enterprise
2. Based on market opportunity. Only when a business opportunity appears in the market, the virtual enterprise based on this opportunity will appear
3. All parties have different knowledge and skills, especially core knowledge and skills
4. This community of interests is temporary and disbanded with the disappearance of business opportunities and the completion of tasks
from the above definition, it can be seen that virtual enterprise is not a complete economic entity in the legal sense and does not have independent legal personality, but a temporary consortium of some legal persons, which has different characteristics from traditional enterprises, and has a certain impact on the financial accounting assumptions and accounting report mode applicable to traditional enterprises. Therefore, timely study of it is concive to timely grasp its specific requirements for financial accounting, conform to the new situation, create new methods, and better serve the enterprise< Second, accounting assumptions suitable for virtual enterprises. Accounting subject, also known as accounting entity, refers to the specific organization for which accounting serves. This organization is a tangible entity concept. In the information society, the virtual enterprise, which takes the market opportunity as the existence opportunity, takes the network as the link, and each independent enterprise forms a temporary alliance, which will disappear and dissolve at random. It has great virtuality, and the scope of accounting subject is fuzzy, which is difficult to confirm. However, if there is no accounting entity assumption, the economic resources and business of a specific enterprise will lose their foundation, and the accounting record objects and the scope of the statements will also lose their dependence. People will not be able to understand the significance of the accounting statements, let alone use the accounting statements to manage and control economic activities. Therefore, the assumption of accounting subject is necessary. In fact, we can regard the accounting subject as a relative concept, so that we can clearly see the virtual accounting subject of network companies: the temporary alliance composed of independent legal enterprises on the network. Our accounting is for such a relatively stable organization service, is an organization that exists in the network. Therefore, we replace the traditional accounting entity assumption with the relative accounting entity assumption. The function of this assumption is still to make each economic unit clear about the scope and basic position it holds in dealing with various economic activities, so as to correctly record, summarize, settle and report the accounting data
2. Continuous operation means that the proction and operation of an enterprise will continue indefinitely, that is to say, in the foreseeable future, the enterprise will not carry out liquidation, dissolution or bankruptcy. Going concern provides a theoretical basis for accounting to solve asset valuation, income determination and cost sharing. In the Internet environment, virtual enterprise is a temporary organization, obviously the assumption of going concern is not tenable. It is precisely because the continuous operation time of the virtual enterprise is synchronized with the market opportunity that we are abandoning the assumption that it is a consortium related to economic interests and its ration from the establishment to the realization of its business objectives
3. Accounting periodization refers to dividing the continuous business activities of an enterprise into equal time intervals, so as to calculate and report the financial status and operating results of an enterprise in time. With the adoption of computer network and the emergence of virtual enterprise, the transaction can be completed in an instant. In this case, it is very inappropriate to carry out artificial segmentation. At the same time, as the premise of going concern no longer exists, there is no need for artificial segmentation. As far as virtual enterprises are concerned, e to the revision of the assumption of going concern, we can treat the project operation period (that is, the transaction period) as the accounting period, which has the following advantages: the accounting treatment of the transaction maintains integrity, effectively avoids the problems of artificial adjustment in inter period amortization, and there is no matching problem in the distribution of costs and expenses, which is convenient for enterprise liquidation. We can prepare financial statements once after a transaction to meet the needs of management
4. The impact of monetary measurement assumptions. Monetary measurement hypothesis means that accounting is the best unit to measure economic activities with money. It is based on the condition that the value of money remains unchanged and stable. On the contrary, the monetary stability hypothesis is more realistic. Because in the very short operation period of the enterprise, the possibility of drastic changes in the value of the currency is not great, so it can be basically ignored. At the same time, the emergence of online transactions puts forward higher requirements for money measurement, which makes the traditional paper money measurement develop into electronic money measurement. In this way, it can speed up the turnover of enterprise funds, save transaction costs, and improve the operating efficiency of enterprises.
since the advent of virtual enterprise, because of its unique characteristics and extraordinary advantages, it has played a great response in the instrial and academic circles, and has become the favorite of the times. Its basic form can be divided into two categories: one is the organization of mechanical virtualization of enterprises. This kind of enterprise has no tangible structure, and is formed by combining the related resources distributed in different places through the information network and contractual relationship. Such as sales enterprises on the Internet, online banking, etc. The other is functional virtual. Although there are complete functions in the process of operation, there is no complete organization to perform these functions within the enterprise. The enterprise only retains the core or key functions, such as the famous Nike Company. In order to grasp these characteristics, people define it from different angles and levels, trying to reveal its essence. The author thinks that it is more appropriate to define from the mode of operation, that is, based on information network, when new opportunities appear in the market, multiple enterprises with different knowledge and technology needed to develop, proce and operate a certain proct form a temporary community of interests. This definition covers four essential attributes of Virtual Enterprise:
1. Information network is the foundation. The communication in the process of virtual enterprise cooperation and operation is through the network. Without the network, there is no virtual enterprise
2. Based on market opportunity. Only when a business opportunity appears in the market, the virtual enterprise based on this opportunity will appear
3. All parties have different knowledge and skills, especially core knowledge and skills
4. This community of interests is temporary and disbanded with the disappearance of business opportunities and the completion of tasks
from the above definition, it can be seen that virtual enterprise is not a complete economic entity in the legal sense and does not have independent legal personality, but a temporary consortium of some legal persons, which has different characteristics from traditional enterprises, and has a certain impact on the financial accounting assumptions and accounting report mode applicable to traditional enterprises. Therefore, timely study of it is concive to timely grasp its specific requirements for financial accounting, conform to the new situation, create new methods, and better serve the enterprise< Second, accounting assumptions suitable for virtual enterprises. Accounting subject, also known as accounting entity, refers to the specific organization for which accounting serves. This organization is a tangible entity concept. In the information society, the virtual enterprise, which takes the market opportunity as the existence opportunity, takes the network as the link, and each independent enterprise forms a temporary alliance, which will disappear and dissolve at random. It has great virtuality, and the scope of accounting subject is fuzzy, which is difficult to confirm. However, if there is no accounting entity assumption, the economic resources and business of a specific enterprise will lose their foundation, and the accounting record objects and the scope of the statements will also lose their dependence. People will not be able to understand the significance of the accounting statements, let alone use the accounting statements to manage and control economic activities. Therefore, the assumption of accounting subject is necessary. In fact, we can regard the accounting subject as a relative concept, so that we can clearly see the virtual accounting subject of network companies: the temporary alliance composed of independent legal enterprises on the network. Our accounting is for such a relatively stable organization service, is an organization that exists in the network. Therefore, we replace the traditional accounting entity assumption with the relative accounting entity assumption. The function of this assumption is still to make each economic unit clear about the scope and basic position it holds in dealing with various economic activities, so as to correctly record, summarize, settle and report the accounting data
2. Continuous operation means that the proction and operation of an enterprise will continue indefinitely, that is to say, in the foreseeable future, the enterprise will not carry out liquidation, dissolution or bankruptcy. Going concern provides a theoretical basis for accounting to solve asset valuation, income determination and cost sharing. In the Internet environment, virtual enterprise is a temporary organization, obviously the assumption of going concern is not tenable. It is precisely because the continuous operation time of the virtual enterprise is synchronized with the market opportunity that we are abandoning the assumption that it is a consortium related to economic interests and its ration from the establishment to the realization of its business objectives
3. Accounting periodization refers to dividing the continuous business activities of an enterprise into equal time intervals, so as to calculate and report the financial status and operating results of an enterprise in time. With the adoption of computer network and the emergence of virtual enterprise, the transaction can be completed in an instant. In this case, it is very inappropriate to carry out artificial segmentation. At the same time, as the premise of going concern no longer exists, there is no need for artificial segmentation. As far as virtual enterprises are concerned, e to the revision of the assumption of going concern, we can treat the project operation period (that is, the transaction period) as the accounting period, which has the following advantages: the accounting treatment of the transaction maintains integrity, effectively avoids the problems of artificial adjustment in inter period amortization, and there is no matching problem in the distribution of costs and expenses, which is convenient for enterprise liquidation. We can prepare financial statements once after a transaction to meet the needs of management
4. The impact of monetary measurement assumptions. Monetary measurement hypothesis means that accounting is the best unit to measure economic activities with money. It is based on the condition that the value of money remains unchanged and stable. On the contrary, the monetary stability hypothesis is more realistic. Because in the very short operation period of the enterprise, the possibility of drastic changes in the value of the currency is not great, so it can be basically ignored. At the same time, the emergence of online transactions puts forward higher requirements for money measurement, which makes the traditional paper money measurement develop into electronic money measurement. In this way, it can speed up the turnover of enterprise funds, save transaction costs, and improve the operating efficiency of enterprises.
6.
Monetary measurement refers to the monetary measurement of accounting entities in accounting recognition, measurement and reporting, which reflects the proction and operation activities of accounting entities
Relevant introction:in order to achieve the purpose of accounting, we must comprehensively reflect the economic activities of accounting subjects, which requires a unified measurement scale. The alternative measurement scales include money, material object and time. But under the condition of commodity economy, money, as a special commodity, is the most suitable measurement scale
Monetary measurement is a common measure to measure the value of general commodities. It has the characteristics of value scale, circulation means, storage means and payment means. Choosing currency as a common measure to measure can comprehensively reflect the proction and operation of enterprises 
extended data
Background:
the term "monetary measurement" was proposed by R. Frisch, a Norwegian economist, in 1926, imitating the term "biometrics". Then in 1930, the international Econometric Society was established, and in 1933, the journal econometrics was founded
experience shows that statistics, economic theory and mathematics are all necessary for us to really understand the quantitative relationship in modern economic life, but they are not sufficient conditions. And the combination of the three has power, and this combination constitutes monetary measurement. "
Later, Klein, a famous American econometric economist, also believed that econometrics is a combination of mathematics, statistical technology and economic analysis. It can also be said that econometrics not only means to measure economic phenomena, but also means to measure them according to certain economic theoriessource of reference: network monetary measurement
7. Monetary measurement refers to the proction and operation activities of accounting entity reflected by monetary measurement in financial accounting recognition, measurement and reporting
monetary measurement refers to that enterprises should take currency as the main unit of measurement in accounting to record and reflect the proction and operation process and operating results of enterprises. The economic activities of accounting subject are various and complicated. In order to achieve the purpose of accounting, we must comprehensively reflect the economic activities of the accounting subject, which requires a unified measurement scale. In the process of accounting recognition, measurement and reporting, the reason why we choose currency as the basis for measurement is determined by the nature of currency itself. Money is the general equivalent of goods and the common yardstick to measure the value of general goods. It has the characteristics of value yardstick, means of circulation, means of storage and means of payment. Other units of measurement, such as weight, length, volume, table and piece, can only reflect the proction and operation of an enterprise from one side. It is difficult to summarize and compare the total amount, which is not convenient for accounting measurement and management. Only the choice of monetary measurement can fully reflect the proction and operation of enterprises, therefore, the basic criteria. Currency is selected as the unit of measurement for accounting recognition, measurement and reporting.. When accounting chooses currency as the unified measurement standard, it should take physical measurement and time measurement as the auxiliary measurement standard
in order to carry out the actual accounting, in addition to making clear that currency is the main measurement standard, we also need to specifically determine the recording currency, that is, to reflect the financial status and operating results of the accounting entity according to the unified currency. Currency measurement implies the hypothesis of currency stability.
monetary measurement refers to that enterprises should take currency as the main unit of measurement in accounting to record and reflect the proction and operation process and operating results of enterprises. The economic activities of accounting subject are various and complicated. In order to achieve the purpose of accounting, we must comprehensively reflect the economic activities of the accounting subject, which requires a unified measurement scale. In the process of accounting recognition, measurement and reporting, the reason why we choose currency as the basis for measurement is determined by the nature of currency itself. Money is the general equivalent of goods and the common yardstick to measure the value of general goods. It has the characteristics of value yardstick, means of circulation, means of storage and means of payment. Other units of measurement, such as weight, length, volume, table and piece, can only reflect the proction and operation of an enterprise from one side. It is difficult to summarize and compare the total amount, which is not convenient for accounting measurement and management. Only the choice of monetary measurement can fully reflect the proction and operation of enterprises, therefore, the basic criteria. Currency is selected as the unit of measurement for accounting recognition, measurement and reporting.. When accounting chooses currency as the unified measurement standard, it should take physical measurement and time measurement as the auxiliary measurement standard
in order to carry out the actual accounting, in addition to making clear that currency is the main measurement standard, we also need to specifically determine the recording currency, that is, to reflect the financial status and operating results of the accounting entity according to the unified currency. Currency measurement implies the hypothesis of currency stability.
8.
Hello, classmate, I'm glad to answer for you
monetary measurement means that the proction and operation activities and operating results of an enterprise are comprehensively reflected by stable value currency. Although other measurement units need to be used, they do not occupy a dominant position. This premise generally contains the assumption of constant currency value, which
defines the measurement standard of accounting
I hope the answers of Gordon online school can help you solve the problems, and more financial and accounting problems are welcome to submit to Gordon enterprises. I know that
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9.
Hello, classmate, I'm glad to answer for you
monetary measurement refers to that the accounting entity uses currency as the unit of measurement in the process of accounting to record and reflect the operation of the accounting entity. Monetary measurement refers to that enterprises should take currency as the main unit of measurement in accounting to record and reflect the proction and operation process and operating results of enterprises. The economic activities of accounting subject are various and complicated. In order to achieve the purpose of accounting, we must comprehensively reflect the economic activities of the accounting subject, which requires a unified measurement scale. The alternative measurement scales include money, material object and time. But under the condition of commodity economy, money, as a special commodity, is the most suitable measurement scale. When accounting chooses currency as the unified measurement standard, it should take physical measurement and time measurement as the auxiliary measurement standard
fully understanding the meaning of each noun of uscpa can enhance your understanding of it and make it easier for you to pass the exam
I hope the answers of Garten online school can help you solve the problems. More financial and accounting problems are welcome to submit to Garten enterprises
Gordon wish you a happy life
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