欧元于１９９９年１月１日正式启动已经成为现实，实行欧洲统一货币必然会引起成员国在社会、经济、政治生活等各方面的重大变化，这对于以货币计量为对象的会计（确切地说是企业会计）的影响应当是最直接的。这种影响首先体现在某些会计处理方法不可避免地要改变，比如：... The formal start-up of the euro on January 1, 1999 has become a reality. The introduction of the European unified currency will inevitably lead to major changes in the social, economic and political life of the member states. This is especially true for accounting in monetary terms The impact of corporate accounting) should be the most direct. This effect is reflected in some of the accounting methods inevitably change, such as: ...