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一、问题提出以货币为统一计量单位求进行会计核算,这是传统会计的基本假设之一。这条假设的含义是,企业在生产经营活动中所发生的一切经济业务,都可以用统一的货币计量,作出全面的综合的反映,货币计量最大的优点是。它具有极大的综合性。它可以使具有各种不同实物单位(如公斤、米等)的数量得到综合比较。各种资产的计价,各种权益及负债的计量,以及各种财务报表的编制,无不以此假设为前提。人们在使用货币计量这一假设时,也自然而然地运用了另一个假设,即假设货币本身价值不变。或即使有变,也微乎其微,不足以影响会计反映的结果。长期以来这种假设被广泛接受。任何一个企业,无不各以其本国
I. The issue proposes that monetary accounting should be used as a unit of measure for accounting purposes. This is one of the basic assumptions of traditional accounting. The implication of this hypothesis is that all economic business that occurs in the production and business activities of an enterprise can be measured in a unified currency and a comprehensive and comprehensive reflection can be made. The advantage of currency measurement is that it has the greatest advantage. It is extremely comprehensive. It can make a comprehensive comparison of the number of different physical units (such as kilograms, meters, etc.). The valuation of various assets, the measurement of various equity and liabilities, and the preparation of various financial statements are all based on this assumption. When people use the assumption of currency measurement, they naturally use another assumption that the value of the currency itself is not changed. Or even if it changes, it will be minimal, and it will not affect the results reflected by accounting. This assumption has been widely accepted for a long time. Any company, without its own country