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在物价变动情况下,根据通货膨胀会计采用不同资本保持观念进行计量的方法,有两种调整存货价值类型。一种是“一般物价水平调整类型”,另一种是“现行成本调整类型”。两种类型各有利弊;一般物价水平调整类型计算简便,但有可能渗入政治色彩,而且不尽切合企业实际。现行成本调整类型计算较为复杂,但能确保企业的实物资本或生产能力。举例:某商店期初有100万元的存货,年周转5次,按历史成本结转获利50万元,期末比期初的一般
In the case of price changes, according to inflation accounting methods used to measure different capital to maintain the concept of measurement, there are two types of inventory value adjustment. One is “general price level adjustment type” and the other is “current cost adjustment type”. Both types have their own advantages and disadvantages; the calculation of the general price level adjustment type is simple, but it may infiltrate the political color and it is not consistent with the actual situation of the company. The calculation of the current type of cost adjustment is more complicated, but it can ensure the company’s physical capital or production capacity. For example: A store has an inventory of 1 million yuan at the beginning of the year, 5 turnovers per year, and a profit of 500,000 yuan at the historical cost. The end of the period is generally lower than the beginning of the period.