| 1. | The business reputation upon initial measurement shall be measured on the basis of its costs minus the accumulative impairment provisions
初始确认后的商誉，应当以其成本扣除累计减值准备后的金额计量。 |
| 2. | If using a calibrated template for marking and measuring in percent dimensional change directly , an initial measurement is not needed
如果使用一块校准过的并可直接测量尺寸变化百分率的模板作标记,初始尺寸是没必要的 |
| 3. | The service liability shall be subject to the initial measurement according to its fair value and shall be treated as an integrate part of the aforesaid consideration
服务负债应当按照公允价值进行初始计量，并作为上述对价的组成部分。 |
| 4. | The bonds issued for a business combination or the handling fees , commissions and other expenses for assuming other liabilities shall be recorded into the amount of initial measurement of the bonds or other debts
为企业合并发行的债券或承担其他债务支付的手续费、佣金等，应当计入所发行债券及其他债务的初始计量金额。 |
| 5. | Their main differences are mainly embodied in the aspects of application range of the accounting standard , the initial measurement of long - term equity investment , the subsequent measurement and disclosure of long - term equity investment , etc
新旧投资准则的不同主要体现在准则的适用范围、长期股权投资的初始计量、长期股权投资的后续计量和披露等方面。 |
| 6. | An initial measurement is carried out and the result shows that the bolometer is still sensitive to the infrared signal even the intensity of the signal source is very weak , if the bolometer is in a proper temperature
初步的测量表明，在最佳工作温度点附近，器件对信号具有灵敏的响应。这就为器件的进一步测量和制作奠定了基础，也为热探测、热成像等工作的进行提供了可能。 |
| 7. | Further more , the measurement of the financial derivatives includes initial measurement and subsequent measurement , this paper expounds that the fair value is the only accounting measurement attribute of the financial derivatives 。 finally , we analyze accounting measurement of the financial derivatives
衍生金融工具的会计计量包括初始计量和后续计量,公允价值是衍生金融工具唯一相关的会计计量属性。文章最后对衍生金融工具公允价值计量的相关问题作了详细的讨论,认为公允价值计量在理论上具有可操作性,实施公允价值计量是大势所趋。 |
