1、 7 7.1 , 1 . 8 . 3 8 9 1 0 11 7.2 Stephen zeff 148 1 9 7 8 (The Rise of Economic Consequences ) A P B F A S B C A P 1 9 4 7 1 9 4 8 C A P 1 9 4 8 F E I F A S B 2 . 5 7 149 7.3 7.3.1 6 1 0 0 1 = $ 2 . 4 0 1 0 0 6 2 . 4 0 $1 440 1 $ 2 . 3 0 1 0 0 6 2 . 3 0 $ 1 380 $ 6 0 8 S FAS 8 6 5 2 S FAS 52 S FAS
2、8 S FAS 52 7.3.2 S FAS 8 1 9 7 5 1 0 F A S B 8 S FAS 8 $ 1 0 0 $1 000 150 7 - 1 U K S U K S U S K 1 0 0 2 0 0 2 0 0 2 000 5 0 0 2 000 6 0 0 2 800 2 800 1 900 1 = U S $ 2 . 4 0 : USK 2,500 2.40 $6 000 1 900 2.40 $4 560 6 0 0 2 . 4 0 1 440 $6 000 $6 000 ( $ 2 . 4 0 ) ( $ 2 . 4 0 ) 1 = U S $ 2 . 3 0 U
3、S K ( ) , , USK 2 500 2.40 $6 000 1 900 2.30 $4 370 600 2.40 1 440 190 1 630 $6 000 $6 000 $ 1 9 0 $ 1 9 0 S FAS 8 $ 1 9 0 S FAS 8 7 151 S FAS 8 S FAS 8 - 7 1 S FAS 8 - ( v a r i t y ) 7-1 - S FAS 8 1 9 7 6 1 9 8 1 1 9 7 6 $125 731 $7 817 $ 117 914 1 9 7 7 55 019 22 299 32 720 1 9 7 8 (165 796) 90 9
4、13 (256 709) 1 9 7 9 12 100 24 900 37 000 1 9 8 0 (175 300) 49 900 (225 200) 1 9 8 1 (384 800) 190 000 (194 800) $90 913 000 $190 000 000 1 9 7 9 ($37 000 000) 2 / 3 1 9 8 1 1 9 7 8 1 9 8 0 - 1 9 7 8 - FASB 8 S FAS 8 S FAS 8 - FASB 8 - 1 9 8 0 - 7.3.3 S FAS 52 - 1 9 7 9 F A S B 1 9 8 1 1 2 5 2 S FAS
5、 52 S FAS 52 S FAS 52 152 S FAS 52 S FAS 8 S FAS 8 S FAS 52 S FAS 8 S FAS 52 S FAS 52 S FAS 8 7 - 2 7 1 S FAS 52 U . K . 7 1 1 $ 2 . 3 0 U K S 2 500 2.30 $5 750 1 900 2.30 $4 370 600 2.40 $1 440 6 0 1 380 $5 750 $5 750 2 500 1 9 0 0 = 6 0 0 $ 0 . 1 0 S FAS 8 S FAS 8 $ 1 9 0 S FAS 52 $ 6 0 S FAS 52 S FAS 8 S FAS 52 S FAS 8 S FAS 52 S FAS 8 7 153 154 G A A P G A A P S FAS 8 S FAS 52 S FAS 8
