| 公允价值若干问题探讨 |
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| 引用本文： | 张玉红,刘爱敏.公允价值若干问题探讨[J].潍坊高等职业教育,2006(3). |
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| 作者姓名： | 张玉红 刘爱敏 |
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| 作者单位： | 德州学院经管系 山东德州253023 |
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| 摘 要： | 本文探讨了关于公允价值的一系列问题。首先分析了公允价值的涵义,并对于其计价作了初步阐述,介绍了公允价值计价的一般方法。最后对于其计价模式进行了分析。
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| 关 键 词： | 公允价值 计价 现金流量法 |
Discuss on Certain Questions of the Fair and Just Value |
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| Authors: | ZHANG Yuhong LIU Aimin |
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| Abstract: | This article discussed a series of questions of the value counting about the fair and just value. Firstly, it has analyzed the implication of the fair and just value , and made the preliminary elaboration, then introduced the general method of the fair and just value counting. Finally, it analyzed the value counting pattern. |
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| Keywords: | the fair and just value the value counting cash current capacity method |
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