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wu jia bian dong dui hui ji de ying xiang ji dui ce
Pages: 17-18
Year: Issue:  10
Journal: Finance & Accounting for Communications

Keyword:  物价变动历史成本计价历史成本会计会计核算通货膨胀会计现行成本会计权责发生制传统会计物价上涨会计实务;
Abstract: 物价变动对会计的影响及对策熊东平物价变动对会计的影响物价变动对会计的影响是多方面的(一)物价变动对会计基本理论体系的冲击会计核算是以一系列基本假设和原则为前提的,如货币计量(市值不变)假设、历史成本原则、收入与费用配比原则以及权责发生制和收付实现制原...
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