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近二十多年来,出现了世界范围的通货膨胀。传统历史成本会计所提供的信息受到了严重的歪曲,其有用性受到了损害。因此,世界各国纷纷研究物价变动会计,以便在通货膨胀的情况下能够较真实地反映企业的财务状况和经营成果。物价变动会计大致可分为三类: 1.一般物价水平会计(General Price Level Accounting)或现时购买力会计(Current Purchasing Power Accounting)。指以一般物价指数将会计报表中的数值加以调整,从而消除物价水平变动的影响,按货币的现时购买力反映企业的财务状况和经营成果。一般物价水平会计
In the past twenty years or so, there has been worldwide inflation. The information provided by traditional historical cost accounting has been severely distorted and its usefulness has been compromised. Therefore, all countries in the world study the accounting of price changes in order to reflect more accurately the financial status and operating results of enterprises in the case of inflation. Price changes accounting can be broadly divided into three categories: 1. General Price Level Accounting (General Price Level Accounting) or current Purchasing Power Accounting (Current Purchasing Power Accounting). Refers to the general price index to adjust the values in the financial statements, thus eliminating the impact of price changes, according to the current purchasing power of the currency reflects the financial status of the business and operating results. General price level accounting