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物价变动会计是指在物价变动的情况下,为了使企业的会计核算在财务状况和经营成果方面的价值量不受影响或损失所形成的一种会计理论和核算方法。建立物价变动会计的目的在于使企业在市场物价发生较大变动时,保证帐面各项资产价值足以反映其实际价值量,从而使企业能保持实际的而不是名义的生产力,保证企业能顺利地进行简单再生产和扩大再生产,进而保证整个社会再生产的正常进行和整个国民经济持续稳定的发展。
Price change accounting refers to an accounting theory and accounting method formed in order to make the accounting value of an enterprise not affected or lost in the financial status and operating results in case of price changes. The purpose of the establishment of the accounting of price changes is to enable enterprises to ensure that the value of various assets in the book is sufficient to reflect the actual value of the assets when the market price changes significantly so as to enable the enterprises to maintain the actual rather than the nominal productivity and ensure the smooth progress of the enterprises Simple reproduction and expansion of reproduction so as to ensure the normal reproduction of the entire society and the sustained and steady development of the entire national economy.