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物价变动已经成为人们司空见惯的事情。物价波动伴随着经济发展的全过程。在物价剧烈涨跌的情况下,会计所反映的企业状况便失去了原有的真实性。物价变动会计正是研究在这种情况下会计应如何应对才能反映企业真实的财务信息。
Price changes have become commonplace. Price volatility is accompanied by the entire process of economic development. In the case of sharp price fluctuations, accounting reflects the status of the enterprise will lose its original authenticity. Price changes accounting is to study under such circumstances how accounting should respond to reflect the true financial information business.