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一、物价变动对会计工作的影响 在持续物价变动情况下,按传统会计模式提供的会计信息,会严重影响到企业经营能力和财务分配关系。 (一)物价变动动摇了传统会计模式的理论基础 传统的会计模式是建立在币值稳定的基本假定和历史成本的计量方法的基础上的,因此又叫历史成本会计模式。在币值稳定的经济条件下,它是理想的会计模式。但在持续通货膨胀的条件下,币值稳定这一基本假设已不复存在,它的理论基础动摇了。例如:一切资产或负债均以其历史成本计价,固定资产要按购建或取得时实际发生的全部成本入帐,对于外购原材料要按实际采购成本计价入帐,对于产品成本也要以实际价格计算成本即以实际产量、实际消耗和实际价格为基础计算成本,这在币值稳定的条件下是非常合理的。但在持续通货膨胀的条件下,由于各种资产的购置或取得时间不同,价格有时相差很大,把各个不同时期的
First, the impact of price changes on accounting work In the case of sustained price changes, the accounting information provided by the traditional accounting model will seriously affect the company’s operating capacity and financial distribution relationship. (A) The price changes have shaken the theoretical foundation of the traditional accounting model The traditional accounting model is based on the basic assumptions of the stability of the currency value and the historical cost measurement method, so it is also called the historical cost accounting model. In the stable economic conditions, it is the ideal accounting model. However, under the condition of continuous inflation, the basic assumption of currency stability has ceased to exist and its theoretical basis has been shaken. For example, all assets or liabilities are valued at their historical cost. Fixed assets are accounted for at full cost that actually occurred at the time of acquisition, construction, or acquisition. For outsourced raw materials, they are accounted for at the actual purchase cost. Actual product costs must also be The price calculation cost is based on actual production, actual consumption and actual price, which is very reasonable under the condition of stable currency. However, under the conditions of continuous inflation, due to the different purchase or acquisition time of various assets, the prices sometimes differ greatly, taking various periods of time.