介绍物价变动会计(主要是通货膨胀会计)、国际税收的双重课税、国际避税与反避税。
This part introduces the accountant of price (inflation accountant mainly), double taxation of international tax revenue, evade payment of duty and anti-evade payment of duty.
在此基础上，分析了物价变动会计产生的必然性、剖析和评价了主要的四种物价变动会计模式。
At this basis, this article analyses the emergence inevitability of changing price accounting, then introduces the main four changing price accounting models.
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。
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.
传统会计是以币值稳定为基础的，物价变动给传统会计带来了一个普遍性的信息失真问题。
The foundation of the traditional accounting is a stable currency. The fluctuation of price brings up a problem of common information false to the traditional accountant.
因此，如何降低物价变动对会计信息质量的影响程度，将成为今后会计工作中一个不容忽视的问题。
Therefore, how to reduce the price changes on the quality of accounting information of the impact of the accounting work will become a problem that can not be ignored.
以币值稳定为基础，历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。
Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes.
消除物价变动对会计核算的影响，真实地反映企业财务状况和经营成果，已成为会计核算的一个重要组成部分。
Eliminate price changes the influence of accounting, truly reflect an enterprise's financial position and operating results, has become one of the most important accounting component parts.
消除物价变动对会计核算的影响，真实地反映企业财务状况和经营成果，已成为会计核算的一个重要组成部分。
Eliminate price changes the influence of accounting, truly reflect an enterprise's financial position and operating results, has become one of the most important accounting component parts.
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