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传统的财务会计是以币值不变假设为基础,由此产生了一整套会计核算方法——历史成本法,其显著特点是以历史成本作为计价基础。通货膨胀从根本上冲击了币值不变假
The traditional financial accounting is based on the assumption of constant value of currency, resulting in a set of accounting methods - the historical cost method, which is characterized by historical cost as the basis of valuation. Inflation fundamentally affected the constant value of the currency