会计计时错误是指会计计量因为所选择的计量属性不同,其结果确定的收益在时期上产生误差。与时俱进的精神则提倡思想行动和时代发展的一致性,首先举例分析在历史成本、重置成本和可变现净值会计模式下产生的计时错误,剖析计时错误的危害,指出目前会计准则中不符合与时俱进精神的一些方面。 Accounting timing error refers to the accounting measurement because of the selected measurement of different attributes, the results of the determination of the proceeds in the period of error. The spirit of keeping pace with the times promotes the consistency of ideological actions and the development of the times. Firstly, it gives an example to analyze the timing errors arising from the historical cost, replacement cost and net realizable value accounting mode, analyzes the harms of timing errors, points out that in the current accounting standards Does not meet the spirit of advancing with the times some aspects.