会计的权责发生制作为一个主要的手段，已被广泛运用于描述公司的财务状况（资产负债表）和旨在增加净资产净额的业绩（损益表）。但随着各国相继出现了大规模通货膨胀，有的大公司因没有足够的现金支付到期的债务而宣告破产，使投资者和经理们对传统的权责发生制计量收益... Accounting for accruals as a primary means has been widely used to describe the company’s financial position (balance sheet) and results (income statement) aimed at increasing net net assets. However, with the successive large-scale inflation in various countries, some big companies have declared bankrupt because they do not have enough cash to pay their debts as they matured, enabling investors and managers to measure traditional accruals ...