一、对于物价变动会计有关概念的认识在研究物价变动会计过程中,出现了不少专用名词与概念,其中有些在内涵与外延上相互重叠,只是名称不一而已,例如,就一般物价水准会计来说就出现了多种称呼名词,如一般购买力会计、不变价格会计、不变币值会计、现行购买力会计、稳定币值会计、通货膨胀会计或物价指数会计等等;有些名称相似,但是其实质涵义却有所不同,阐述中大相径庭; First, the price changes on the concept of accounting knowledge in the study of price changes accounting process, there are many specific terms and concepts, some of which overlap in terms of meaning and extension, but different names, for example, the general price level accounting There have been a variety of appellations, such as general purchasing power accounting, constant price accounting, constant currency accounting, current purchasing power accounting, stable currency accounting, inflation accounting or price index accounting, etc .; some names are similar, but its essence But the meaning is different,