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我国改革开放以来,物价变动成为经济生活中常见的现象,如何正确、真实反映物价变动的影响,成为困扰我国会计界的一道难题。本文拟从分析我国现状人手,提出我国物价变动会计的现实选择。一、我国存在物价变动的部分调整法和类似于物价变动会计的全部调整法 1.物价变动的部分调整法我国颁布的《企业会计准则》规定:“各种财产物资应当按取得时的实际成本计价。物价变动时,除国家另有规定者外,不得调整其账面价值。”但是,仔细分析我国的会计法规可以看出,显示物价变动的部分调整法有如下几处:(1)企业以实物、无形资产对外投资,应进行评估,评估值与账面价值的差额计入资本公积,
Since the reform and opening up in our country, the price change has become a common phenomenon in economic life. How to correctly and truly reflect the impact of price changes has become a difficult problem for the accounting circles in our country. This paper intends to analyze the status quo in China and put forward the realistic choice of accounting for price changes in our country. A partial adjustment method of price changes in our country and all similar adjustment measures accounting for price changes 1. Partial adjustment of price changes Law of the People’s Republic of China on Enterprise Accounting Standards promulgated by the People’s Republic of China stipulates that all kinds of property and materials should be in accordance with the actual However, a careful analysis of China’s accounting regulations shows that the partial adjustment method that shows the price changes is as follows: (1) In the case of a change in price, the book value can not be adjusted unless otherwise stipulated by the state. An enterprise shall evaluate its outward investment in kind and intangible assets, calculate the difference between the appraised value and the book value into its capital reserve,