一、什么是通货膨胀会计通货膨胀会计又名价值变动会计。一般会计(或称传统会计)以实际成本(又名原始成本或历史成本)记录一项资产的价值。这在物价稳定的情况下是最恰当的办法,可以完成会计的最基本职能,即正确反映的职能。但是如果价格变动很大,这样作,将达不到正确反映的目的。例如物价一年内上涨一倍,在一年前购入的固定资产和存货,如仍用原购入的实际成本,即原始成本或历史成本反 First, what is inflation accounting inflation accounting aka change in value accounting. General accounting (or traditional accounting) records the value of an asset at its actual cost, aka original or historical cost. In the case of price stability, this is the most appropriate way to accomplish the most basic functions of accounting, that is, the function correctly reflected. However, if the prices fluctuate widely, this will not achieve the purpose of correctly reflecting. For example, prices doubled in one year. The fixed assets and inventories purchased a year ago still use the actual cost of the original purchase, that is, the original cost or the historical cost