物價變動會計(jì)模式的比較與選擇-畢業(yè)論-展示頁
2025-06-17 02:31本頁面
【正文】 ............... 8 結(jié) 論 ........................................................................................................................... 9 注 釋 ......................................................................................................................... 10 參考文獻(xiàn) ......................................................................................................................... 11 1 引 言 物價波動是無法規(guī)避的經(jīng)濟(jì)現(xiàn)象，大幅度的物價波動會導(dǎo)致經(jīng)濟(jì)通貨膨脹。 [關(guān)鍵詞 ] 物價變動 會計(jì)模式 歷史成本 II [Abstract] Price changes is the market economy environment prevailing economic phenomenon, can truly and accurately reflect the historical cost accounting information. It would be the information provided by the accounting impact of accounting information it difficult for true, reliable reflected, but also because so difficult to measure assets properly, can not be confirmed on earnings. Since the accounting information can not be reasonably calculated, and can not allocate profits, resulting in the financial statements of the lack of authenticity, but also makes the business situation can not be truly reflected. In recent years, price fluctuations continued makes accounting issues are emerging, thus, to eliminate the accounting process by the effect of price changes and the adverse consequences of price changes accounting model study to pare and choose is particularly important. This paper will price changes related to accounting theory research as the key point, by describing the rise of the market economy under the impact of accounting under prices go up, in order to lead to price changes accounting concepts and theories, and the prices of several models of change in accounting were pared. Accounting Model for price changes were pared according to the status of market economy, we choose the most adapted to the market economy model will be using. Changes in mon with different accounting between several modes of the present paper is to a deeper understanding of prices. I hope this article studied angles and ideas put forward by the relevant researchers can contribute to change in an accounting review of price offers available reference value. [Key words] Price Changes 。本論文旨在更深層次的了解物價變動會計(jì) 幾種模式之間的共同與不同。 本篇論文將 物價變動 相關(guān) 會計(jì)理論作為研究的關(guān)鍵點(diǎn)，通過描述物價 的上浮下漲對 市場經(jīng)濟(jì) 下會計(jì)的影響，以此引出物價變動會計(jì)的概念和理論，并對物價變動會計(jì)的幾 種 模式進(jìn)行比較研究。由于會計(jì)信息無法合理計(jì)算，且不能分配利潤，致使財務(wù)報表 的 數(shù)據(jù)缺乏真實(shí)性，同時也使得企業(yè)經(jīng)營狀 況 無法真實(shí)地反映出來。 經(jīng)濟(jì)管理學(xué)院 2021 屆畢業(yè)論文 論文題目 物價變動會計(jì)模式的 比較與選擇 專 業(yè) 會計(jì)學(xué) 班 級 2021 級 3 班 姓 名 李婉秋 學(xué) 號 20212804010339 指導(dǎo)教師 楊少杰 職 稱 副教授
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