MEASUREMENT/VALUATION‐RELATED INTERPRETATIONS OF FUNDAMENTAL ACCOUNTING CONCEPTS
识别了可用计量/估值语言解释的财务会计系统（现行市价系统和现行重置成本系统的改进版），并提供了对总资产、总负债、总资本、资本保全、净收益和财务状况等基本概念的计量/估值相关解释，有助于调和会计信息的计量/估值与信息经济学视角。
The goal of this article is to perform a necessary step in reconciling the measurement/valuation and information‐economics perspectives on accounting information. Thus, it identifies the financial‐accounting systems that can be interpreted using the language of measurement/valuation ‐ the current‐exit‐value system and a reformulated version of the current‐replacement‐cost system. In accomplishing its objective, the article provides, as far as possible, measure‐mendvaluation‐related interpretations of the concepts which logically are fundamental with respect to the current‐exit‐value, current‐replacement‐cost, and historical‐cost systems. The concepts that are considered for interpretation are total assets, total liabilities, total capital, capital maintenance, net income, and financial position.