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。

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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.

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。

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