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很多财会书籍上经常出现动态经济指标和静态经济指标这两个名词术语,然而一般的书籍甚至于会计辞典上都没有具体解释。为了正确运用这两个名词,笔者拟对此发表一点肤浅的看法。要弄清这两个概念,必须首先明白资金运动的动态与静态的概念。所谓资金运动的动态,即是资金在再生产过程(或预算资金运动过程)中的运动变化形态。由于资金是各类财产物质的货币表现,而货币又具有很强的时间价值,所以从微观上看,
Many accounting books often have two terms, dynamic economic indicators and static economic indicators. However, general books are not even explained in accounting dictionaries. In order to correctly use these two terms, I would like to express a little superficial view on this. To understand these two concepts, we must first understand the concept of dynamic and static funds movement. The so-called dynamic movement of funds, that is, the movement of funds in the reproduction process (or the process of budget funds movement) morphology. Since money is the monetary performance of various types of property and money has a strong time value, so from the microscopic point of view,