一般购买力会计不会破坏资产负债表平衡关系的数学推导分析

The Mathematical Deduction that the Accounting of General Purchasing Power Does Not Break the Balanced state of the Balance Sheet

在物价变动会计理论中 ,一般购买力会计既不会破坏资产负债表地平衡关系 ,又不会破坏资产负债表与利润及利润分配表钩稽关系的根本原因在于购买力损益的计算方法。本文通过数学模型 ,并利用会计恒等式 ,由浅入深地分析了购买力损益的计算过程。

In the theory of accounting for changing price, the accounting of general purchasing power does not break the balanced state of the sheet balance, it also does not destroy the relationship between the balance sheet, profit and profit distribution form, due to the technique of computing the increases and decreases of purchasing power. This article analyzes, from the superficial to the complex, the process of computing purchasing power increase and decrease by use of a mathematical model and accounting identity.