Evidences show that the existing accounting models can not satisfy the need of accounting concepts embodiment and accounting object realization.
种种迹象表明现有的会计模式日益不能满足体现会计理念,实现会计目标的需要。
At this basis, this article analyses the emergence inevitability of changing price accounting, then introduces the main four changing price accounting models.
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。
Research on inflation accounting models in China should save, while inflation accounting research and practice experience of the western developed countries also has a positive significance to China.
我国通货膨胀会计模式的研究应未雨绸缪,而西方发达国家通货膨胀会计研究和实施经验对我国也有积极的借鉴作用。
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