一、通货膨胀对会计核算的影响 (一)币值变动,同一单位货币(人民币)对黄金、对白银、对物价、对外币的比价(比值)发生变化(目前是下降),由此引起。 1.债权的第三层损失。债权的第一层损失是债权利息损失。第二层损失是投资报酬损失。第三层损失是币值下跌损失。币值下跌损失=债权金额×币值年平 First, the impact of inflation on accounting (A) changes in currency values, the same unit currency (RMB) on gold, silver, price, foreign currency price ratio (ratio) changes (currently decline), resulting. 1. Loss of third-tier claims. The first tier of loss is the loss of debt interest. The second level of loss is loss of investment compensation. The third layer of loss is the loss of the value of the currency. Decrease in currency value = Debt amount × Currency value