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(一)物价变动会计一般就目前来看,物价变动主要有两种情况:其一是一般物价水平的上升,其二是特定商品物价的升降。由于物价持续不断地波动,使以物价基本稳定这一假设为前提的历史成本原则从根本上受到了冲击,从而导致了以传统的历史成本会计模式所做的会计记录数据严重失实,对企业经营也产生了极大的影响。与此同时,为了消除物价变动的影响,人们从产生会计记录的计量单位和计量属性两个方面做出了种种尝试,试图消除通货膨胀因
(A) the general accounting of changes in prices For the moment, there are two major changes in price movements: one is the general rise in the price level, the second is the price of a particular commodity movements. Due to the continuously fluctuating prices, the historical cost principle which is premised on the assumption that the prices are basically stable has been fundamentally affected. As a result, the data of accounting records based on the traditional historical cost accounting model has been seriously unrealized, Also had a great impact. At the same time, in order to eliminate the impact of price changes, attempts have been made to produce units of measurement and measurement of accounting records in an effort to eliminate the causes of inflation