实行物价变动会计的对策

Countermeasures on Accounting in Price Changing

实行物价变动会计模式,采取存货流动计价,依照后进先出法与采用依经济寿命计算的加速折旧法。物价变动补偿基金以及实施“三种模式并存”的混合模式等,能解决物价变动带来的资产账面价值偏低,收益偏高的问题,可达到真实反映企业的财务状况和经营成果,消除物价变动对会计产生影响的目的。

Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life. Compensating fund for price changing and mix mode from three modes can settle over high book value of assets and over low profits because of price changing, which can reflect enterprise's financial condition and business achievement, wipe out influence with enterprise accounting because of price changing.