财务报表分析与证 券估值优质课件 (3).pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * Historical cost accounting Assets and liabilities are reported at their historical cost (the dollar amount paid when they were acquired or incurred). In subsequent periods, those costs are amortized to the income statement as the assets are deemed to have been used up in operations or as liabilities accrue costs. GAAP accounting uses both types of measurement. Clinic I-* Mark-to Market Accounting Under U.S. GAAP, the following assets and liabilities are approximately at market value: Cash and Cash Equivalents Short-term investments Account