连环替代法在替代顺序上,争论较多,本文就几个主要问题谈谈自己的拙见,渴望得到会计界前辈及同行们的赐教. 一、量差价差影响值的确定在实际工作中根据核算和管理的不同需要,许多经济指标可以用不同的计量标准来表现.既可用实物形式又可用价值形式来表现的指标,如产品产量可以表现为:台、辆、吨、米等,也可以表现为产值.当我们需要将实物表现形式转换为价值表现形式时,一定要以实物计量单位为基础,并赋予每一实物计量单位一定的价值量,其转换形式可以这样表述:实物计量单位总 There are many arguments about the alternative order in the serial substitution method. This article talks about some of the major issues of your own opinion, and is eager to get the enlightenment of accounting profession predecessors and peers. First, the determination of the impact value of the spread difference in the actual work according to the accounting Different requirements of management and management, many economic indicators can be expressed by different measurement standards. Indicators that can be expressed in both physical and value forms, such as product output can be expressed as: Taiwan, vehicles, tons, meters, etc., can also be represented For the production value, when we need to convert the physical representation into the value representation, we must base on the physical measurement unit and assign a certain amount of value to each physical measurement unit. The conversion form can be expressed as follows: Total physical measurement unit