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传统的会计报表为企业的经营决策提供了大量有用的信息。然而,在物价变动期间,传统会计报表却不能提供非常精确的会计信息。决策者根据传统会计报表提供的信息进行决策时,有时会产生重大的决策失误。因为在物价变动情况下,传统会计根据币值不变假设和历史成本原则提供的数据,不能真实地反映企业的经营状况。在传统会计核算方法下,资产、负债、权益、成本及损益各类帐户,仅反映经济业务发生时的金额变动。在物价不变期间,反映原始货币金额流量的各类帐户所提
Traditional accounting reports provide a great deal of useful information for the company’s business decision-making. However, traditional accounting statements do not provide very accurate accounting information during price changes. When making decisions based on the information provided by traditional accounting statements, policymakers sometimes make major policy mistakes. Because in the case of price changes, traditional accounting based on the assumption of constant currency value and historical cost data provided by the principle, can not truly reflect the company’s operating conditions. Under the traditional accounting methods, assets, liabilities, equity, costs and profit and loss accounts of all types, only reflect changes in the amount of economic business occurs. In the period of constant price, all kinds of accounts that reflect the flow of the original currency are mentioned