物价变动会计

试论物价变动会计

On the Changing Price Accounting

在此基础上，分析了物价变动会计产生的必然性、剖析和评价了主要的四种物价变动会计模式。

At this basis , this article analyses the emergence inevitability of changing price accounting , then introduces the main four changing price accounting models .

物价变动会计管理模式用于工程项目探析

Price variation accounting management model used in financial estimate of project

论会计计量模式与物价变动会计

Expound about accounting measurement model and price change accounting

我国推行物价变动会计的难点及对策研究

Strategies and Effects of Price Fluctuation on Accounting Information

实行物价变动会计的对策

Countermeasures on Accounting in Price Changing

折旧应采用物价变动会计模式

Price Variation Accounting Mode for Depreciation

随着西方国家通货膨胀率的普遍回落和物价变动会计模式的停止应用，人们对物价变动会计的研究热情逐渐减弱。

With the worldwide decline of inflation rate , the research of changing price accounting gradually fades out .

在我国尚没有具体的物价变动会计准则的情况下，目前的会计准则能否应对物价变动对企业会计信息质量的影响。

In China there is still no specific price changes accounting standards , can current accounting standards respond to price changes on accounting information quality ?

实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。

Accounting mode for price changing use with stock floating price , and use with accelerating depreciation method in respect of last-in first-out method and economic life .

物价变动会计是基于资本保全基础之上的，不同的资本保全观念产生了物价变动会计的两大模式：一般物价水平会计和现时成本会计。（2）总论；

Changing price accounting bases itself in theory on capital maintenance . Different views on capital maintenance result in two models of changing price accounting : general price level accounting and current cost accounting .

第三个部分主要介绍了欧美主要国家和国际物价变动会计准则中的优秀研究成果，并对此进行了比较分析。

The third part introduces the outstanding research results of the major countries of Europe and the United States and the international accounting standards on price changes , and conduct a comparative analysis for them .

半个多世纪以来，国内外会计理论界与实务界对这一课题进行了多方位的研究和广泛的试验，形成了不同的物价变动会计模式。

A lot of reserch work in this field has been done in the west and in this country for more than half a century and different accounting models for changing prices have been put forward .

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 .

因此，如何降低物价变动对会计信息质量的影响程度，将成为今后会计工作中一个不容忽视的问题。

Therefore , how to reduce the price changes on the quality of accounting information of the impact of the accounting work will become a problem that can not be ignored .

本文将结合当前我国实际情况就如何减轻物价变动对会计信息质量的影响提出一些解决的措施和方法。

The strategies and methods of how to reduce the effect of price fluctuation on the quality of accounting information in the current condition are introduced according to our country 's actual situation in this paper .

物价变动影响的会计核算

Accounting for the effects of changing prices

以币值稳定为基础，历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。

Traditioanal accounting , with stability of money value as its base and historical cost as its principle , has been challenged by price changes .

传统会计是以币值稳定为基础的，物价变动给传统会计带来了一个普遍性的信息失真问题。

The foundation of the traditional accounting is a stable currency . The fluctuation of price brings up a problem of common information false to the traditional accountant .

在物价变动时期，传统会计计量的资产和收益难以反映其实际情况，会计信息的可理解性减弱，企业的再生产能力也会受到损害。

During the fluctuation period , it is hard for the capital and benefit of the traditional accountant to reflect the fact , thus the accountancy information is less understandable and it will damage the reproduction of an enterprise .

自2003年起，我国物价就一直呈上涨的趋势，尤其是2007年以来，CPI指数一路上扬，物价变动已经对会计界提出了挑战。

Since 2003 , there is a rising trend in our commodity price . Especially after 2007 , CPI keeping up at a high level and price changes are challenging our accounting area .