报账

陪牛局长下乡送温暖慰问特困退休职工吴福回来后，刘主任拿着一沓子票据去单位财务科报账。财务科的出纳小马说这次送温暖花了多少钱?刘主任潇洒地比划了一个手势，朗声地说，18000元。小马惊得目瞪口呆．心里叹道，这下子吴福的温饱问题可以解决了。

Writing the future： A theoretical justification for a uniform and universal system of currency in accounting for inflation

This paper submits that the advantages gained by introducing a single currency at the domestic level, applies equally to the economy at the global level. The advantages gained are （1） a reduction of the inflation rate to one common rate （if required） amongst all states, （2） a possible reduced interest rate, （3） an expansion in investment, （4） an increase in development and trade due to the removal of uncertainty, （5） the reduction in transaction costs, and （6） the reduction in the cost of capital （Moshirian, 2004, p. 306）. A single global currency has immediate implications in accounting for inflation as it presents an opportunity for the permanent removal of problems associated with accounting for inflation. This paper addresses the phenomenon of inflation and how accounting measurement and valuation associated with inflation is removed by the introduction of a single global currency.

多源演化与制度选择:晚清时期“破产”概念新词义的形成

与古代事实性“破产”不同,现代“破产”更多建立在财务统计意义之上,与债务存在特定联系。“破产”现象从“实”到“虚”的转变,奠定了现代“破产”概念新词义形成的社会经济基础。19世纪中后期,源自本土新词“倒”字词群、泰西译词“报穷”和日语借词“破产”三类词汇,均具有成为现代“破产”概念新词义载体的潜质,且有着不同适用空间。起初,日语借词“破产”并不占优势,但借助清末商事立法,被统合到国家法律制度建设之中,才逐渐占据主导地位。同时,“破产”与部分具有“生命度”的抽象名词搭配,还延伸出“事情失败”的比喻义。概括看,晚清时期“破产”概念新词义是以社会经济变革为前提,以多元知识交融为源泉,以制度变革进行统合,以词法结构转变为延伸,逐渐演化而成。