近来《广西会计》出现了关于资金时间价值问题的讨论。现将几种不同的观点及本人的粗浅看法略表如下,请批评指教。一、关于资金时间价值的定义 1、等量资金不同时点价差论。“资金时间价直是指等量资金在不同时点上具有不同的差额”。(《广西会计》90年第7期刘少赓《资金时间价值与企业经济效益实例剖析》。以下简称《刘文》) Recently, “Guangxi Accounting” has discussed the issue of the time value of money. Here are some of the different views and my sketchy views are as follows, please criticize and advise. First, the definition of the time value of funds 1, the same amount of money at different points in time. “The time-to-funded price means that the same amount of funds has different balances at different points in time.” (Analysis of “Time Value of Funds and Economic Benefit of Enterprises” by Shaoshao Liu, “Accounting for Guangxi Accounting”, Issue 7 (hereinafter referred to as “Liu Wen”)