考試類型:
對(duì)企業(yè)各項(xiàng)財(cái)產(chǎn),在取得時(shí)應(yīng)當(dāng)按照實(shí)際成本計(jì)量,其后,各項(xiàng)財(cái)產(chǎn)如果發(fā)生減值,應(yīng)當(dāng)按照規(guī)定計(jì)提相應(yīng)的減值準(zhǔn)備,除相關(guān)法律法規(guī)另有規(guī)定外,企業(yè)一律不得自行調(diào)整其賬面價(jià)值,這遵循的是會(huì)計(jì)確認(rèn)計(jì)量的( ?)原則。