在通货膨胀时代，对币值稳定的假设的否定产生了物价变动会计或现时成本会计；在信息时代，会计主体假设的外延被扩展。
During the era of inflation , the deny of assumption on stable currency produce the account of price fluctuation or the modern cost control ; in the age of informative , the extension of account basic body assumption is being expanded .
币值稳定假设