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一、历史成本制度的缺陷对企业会计实务的影响 历史成本的固定性与市场价格的变动性之间的矛盾动摇了财务会计的计量基础,给企业的会计实务带来了很大的消极影响。 (1)会计信息不能正确反映企业财务状况和经营成本。在物价变动情况下,历史成本不能真实反映非货币资产(如存货、固定资产等)的价值,使会计报表所反映的财务状况不真实,兹举例说明如下:
I. The Impact of the Defects of the Historical Cost System on the Accounting Practices of Enterprises The contradiction between the fixedness of the historical cost and the variability of the market price has shaken the measurement basis of financial accounting, and has brought great negative influence on the accounting practice of the enterprise. (1) Accounting information does not accurately reflect the financial status and operating costs of the company. In the event of price changes, the historical cost can not truly reflect the value of non-monetary assets (such as inventory, fixed assets, etc.), making the financial statements reflected in the accounting statements untrue, and is illustrated as follows: