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一般物价水平会计(General Price-level Accounting)的基本观点是:货币的一般购买力不是固定不变的,而是随着经济发展的波动而波动,因此,其抛弃了历史成本会计的币值稳定假设。由于资
The general view of General Price-Level Accounting is that the general purchasing power of money is not fixed but fluctuates with the fluctuation of economic development, so it abandons the assumption of currency stability in historical cost accounting. Due to funding