计价对比账户是指对某项经济业务按照两种不同的计价标准进行核算对比,借以确定其业务成果的账产,又称业务成果计算账户。计价对比账户是账户按其用途和结构进行分类中的一种,近年来,在初级会计学教材中,有的没有将账户按用途和结构分类纳入,即使有的教材有此内容,但是在分类中没有了“计价对比”这类账户。笔者认为这样做是不恰当的,因为账户在按会计要素分类的基础上进一步研究账户按用途和结构分类,是 Comparison of accounts refers to the calculation of an economic business in accordance with two different valuation standards for accounting comparison, in order to determine the business results of the account, also known as business results calculation account. Compared with the account is the account according to their use and structure of a classification, in recent years, primary accounting textbooks, some do not account according to usage and structure included, even if some textbooks have this content, but in the classification In the absence of “valuation comparison” such accounts. The author thinks it is inappropriate to do so because the account is further classified by purpose and structure according to the classification of accounting elements