国外通货膨胀会计案例研究  

A Case Study on Foreign Inflation Accounting

作　　者：王丽娜 

机构地区：[1]海南师范大学经济与管理学院,海南 海口

出　　处：《国际会计前沿》2020年第3期74-78,共5页Frontiers of International Accounting

摘　　要：通货膨胀会计中的一般物价水平方法是通货膨胀国家应对通货膨胀的有力会计计量工具,也是跨国公司在通货膨胀国家进行会计计量的主要手段。本文通过对通用公司外国公司在通货膨胀国家会计计量的示例,分别对一般物价水平法调整、现行成本法调整和一般物价水平调整后的现行成本法三种方法进行调整和计量。预期为具有相同或相似情形公司的通货膨胀会计的相关会计处理提供借鉴。The general price level method ininflation accounting is a powerful accounting measure for countries dealingwith inflation, and it is also the main means for transnational corporations tomeasure the accounting in inflation countries. In this paper, through theexample of the general-purpose company’s foreign company accounting in theinflation country, respectively, the adjustment of the general price level method,the adjustment of the current cost method, and the current cost method after theadjustment of the general price level, are adjusted and measured. It isexpected to provide reference for the related accounting treatment of inflationaccounting for companies with the same or similar situation.

关 键 词：通货膨胀会计 一般物价水平法 现行成本法 一般物价水平调整后的现行成本法 案例分析 国外通货膨胀 

分 类 号：F82[经济管理—财政学]