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通货膨胀会计
相关语句
  inflation accounting
     Models of Inflation Accounting
     论通货膨胀会计模式
短句来源
     On Establishing Chinese── style Inflation Accounting
     试论建立有中国特色的通货膨胀会计
短句来源
  accounting for inflation
     In order to improve management,enconomic effectiveness and correct decision in rural enterprise,it is necessary that we set up accounting for inflation.
     如何建立通货膨胀会计,成为目前农业企业强化管理,提高经济效益,作出正确决策的当务之急
短句来源
  “通货膨胀会计”译为未确定词的双语例句
     PROPERTY COMPENSATION IN INFLATION
     通货膨胀中的资产补偿——兼评两种通货膨胀会计
短句来源
     Discussion on the Inflation Counting Theory
     通货膨胀会计理论问题探讨
短句来源
  相似匹配句对
     Models of Inflation Accounting
     论通货膨胀会计模式
短句来源
     Discussion on the Inflation Counting Theory
     通货膨胀会计理论问题探讨
短句来源
     Accounting for Natural Resources
     自然资源会计
短句来源
     Accounting Based on Theory of Constraints
     TOC会计
短句来源
     Prediction Uncertainty of Inflation
     通货膨胀的预期不确定性
短句来源
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  inflation accounting
We present two inflation-adjusted formulations of RIVR, each of which is based on an income measure from the inflation accounting literature, and one of which is a general case of a formulation proposed by Ritter and Warr.
      
A student is completed this course learns to report and prepare consolidated financial statements and restatement to inflation accounting.
      
Technical issues such as transfer pricing, inflation accounting and taxation will be discussed.
      
The CMB had proposed new inflation accounting and consolidation standards last year, to fill the two largest gaps in the existing regulations.
      
  accounting for inflation
Special areas of controversy, including social accounting and accounting for inflation.
      
The economic losses from catastrophic weather events have risen globally 10-fold since the 1950s, after accounting for inflation.
      
The starting point is the notion that rational individuals focus on the real return on investments, that is, after accounting for inflation.
      


In recent yaers, the state-owned asset suffers a great deal of lose. One important cause of the lose is that the stateowned property is calculated according to its original cost while its price has grown. The solution to this problem is to Change the method of accounting and make it clear which side should bear the lose, the owner or the runner of the property.

近年来,国有资产损失严重。其重要原因是,在物价上涨时,仍然执行以历史成本为原则的会计制度。解决这一问题的根本办法是实行通货膨胀会计通货膨胀会计有不变币值会计与现行成本会计两种。二者的直接区别是调整资产价值所运用的物价指数不同:前者用一般物价指数,后者用各种资产的个别价格指数;其实质区别在于,非通货膨胀性涨价所引起的那部分损益由谁承担或归谁所有。采用现行成本会计,即将币值变动和个别供求关系波动两种涨价引起的损益都归于经营者。这既不利于资产补偿,在实践中也难以操作。采用不变币值会计,即将币值变动性涨价引起的资产损益归于所有者,而将个别供求关系变动性涨价引起的损益归于经营者。这样做,在理论上成立,在实践中可行。

There is the inflation in China,and the study of inflation accounting is suitable for us. This paper discusses three models of inflation accounting.They are constant dollar ac- counting,current cost accounting and comprehensive value accounting.

我国通货膨胀严重,讨论通货膨胀会计模式有一定的现实意义,本文论述了三种通货膨胀会计模式,并探讨其可行性,三种通货膨胀会计模式包括不变购买力会计模式、重置成本会计模式和全面价值会计模式.

urrency infltion is a kind of enconomic phenomenon.It have not only effect on the accounting but impulse the accounting content,which constant purchasing power was passed for postulation.In order to improve management,enconomic effectiveness and correct decision in rural enterprise,it is necessary that we set up accounting for inflation.

通货膨胀作为一种经济现象,它影响着农业企业的会计核算,冲击着以币值稳定为假设的现有的核算内容。如何建立通货膨胀会计,成为目前农业企业强化管理,提高经济效益,作出正确决策的当务之急

 
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