1、外文文献翻译原文INFLATIONINACCOUNTINGINFLAIANCONTABILITATEALBETASUHNYIOVINGENERAL,INFLATIONREPRESENTSDECREASEOFPURCHASINGPOWEROFMONEYITISSHOWNASINCREASEINPRICELEVELINPRODUCTION,CONSUMPTIONANDINVESTMENTAREAINCERTAINPERIODS,NOBODYPAYSATTENTIONTOINFLATIONPROBLEM,BUTONTHEOTHERHANDMATTERISNOTUNNOTICEDWECANSAY,TH
2、ATDISCUSSIONABOUTTHISMATTERARECONTINUOUS,WHENPRICELEVELINCREASESIGNIFICANTLYIANALYZEDINTHISARTICLEMETHODSTHATAREUSEDINACCOUNTINGFORADJUSTINGTHEEFFECTSOFINFLATIONINEXAMPLEICOMPAREALTERNATIVEACCOUNTINGMETHODSKEYWORDSINFLATION,FINANCIALSTATEMENTS,MEASUREMENTATHISTORICALCOSTS,MEASUREMENTATCURRENTCOST,AL
3、TERNATIVEINFLATIONACCOUNTINGMETHODSCONSIDERINGINFLATION,WESHOULDMENTIONTHATFOREIGNAUTHORSFREQUENTLYDISCUSSABOUTCHANGESINPRICELEVELTHISTERMINCLUDESTWOCATEGORIESOFPRICECHANGESPRICECHANGESINGENERALPRICELEVEL,PRICECHANGESINSPECIFICITEMSOFASSETSSLOVAKACCOUNTINGSTANDARDSDOESNOTTREATWITHINFLATIONPROBLEMINS
4、PECIFICANDCOMPLEXWAYBUTTHEREARESOMEEXCEPTIONSINCASEOFRECEIVABLEVALUEDININFLATIONARYCURRENCY,ACCOUNTINGENTITYREFLECTSTHISFACTBYCREATINGPROVISIONAGAINSTRECEIVABLEWITHINTHEFRAMEWORKOFINTERNATIONALLEGALREGULATIONSINTERNATIONALFINANCIALREPORTINGSTANDARDSIAS/IFRS,INSTANDARDIAS29FINANCIALREPORTINGINHYPERIN
5、FLATIONARYECONOMIES,STATETHATFINANCIALSTATEMENTSPREPAREDINHYPERINFLATIONARYCURRENCYWITHOUTELIMINATIONOFINFLATIONARENOTUSEFULMONEYLOSESPURCHASINGPOWERATSUCHARATETHATCOMPARISONOFAMOUNTSFROMTRANSACTIONSANDOTHEREVENTSTHATHAVEOCCURREDATDIFFERENTTIMES,EVENWITHINTHESAMEACCOUNTINGPERIOD,ISMISLEADINGAPPLICAT
6、IONOFTHISSTANDARDISAMATTEROFJUDGMENTONEOFACCOUNTINGPRINCIPLESVALUATIONINHISTORICALCOSTSHISTORICALCOSTSTATESTHATGOODSANDSERVICESAREVALUEDATTHEIRORIGINALCOSTWHENTRANSACTIONOCCURREDFINANCIALSTATEMENTSINHISTORICALCOSTS,CALLEDALSOASAFINANCIALSTATEMENTSUNDERACCOUNTINGMETHODHISTORICALCOST/NOMINALDOLLARHC/N
7、D,AREINFLUENCEDDURINGPERIODSOFSIGNIFICANTINFLATIONSNEGATIVELYDUETODECREASEINPURCHASEPOWEROFMONEYEFFECTOFINFLATIONISTHATTHESAMEAMOUNTOFMONEYINTHEFINANCIALSTATEMENTSCOULDHAVEDIFFERENTPURCHASEPOWERINDIFFERENTPERIODSTHISISNOTGOODFORMEASUREMENTOFFINANCIALRESULTSONTHEOTHERHAND,REPORTINGINHISTORICALCOSTSIS
8、MOREOBJECTIVE,BECAUSERECORDEDVALUESARESTATEDBASEDONTRANSACTIONSBETWEENPARTIESTRADINGINTHEIROWNECONOMICINTERESTTHEREAREMORECONCEPTSOFACCOUNTING,WHICHAREUSINGPRICEINDICESBASEDONCATEGORYOFPRICECHANGEFORCREATIONOFCOMPLEXFINANCIALSYSTEMSTOELIMINATEEFFECTSOFINFLATIONMENTIONEDACCOUNTINGSYSTEMSREPRESENTALTE
9、RNATIVESTOTRADITIONALACCOUNTINGSYSTEMREPORTINGINHISTORICALCOSTSHC/NDWITHOUTADJUSTMENTSCONSIDERINGCHANGESINPRICELEVELWITHREGARDTOTWOTYPESOFCHANGESINPRICELEVEL,THEREARETWOACCOUNTINGSYSTEMSDESCRIBEDBELOW1、CONSTANTDOLLARACCOUNTINGACCOUNTINGOFSTABLECONSTANTCURRENCY,ORGENERALPRICELEVELADJUSTEDACCOUNTINGAC
10、COUNTINGCONSIDERINGCHANGESINGENERALPRICELEVEL2、CURRENTCOSTACCOUNTINGACCOUNTINGOFCURRENTCOST,ORCURRENTVALUEACCOUNTINGACCOUNTINGOFCURRENTPRICESMEASURESCURRENTVALUESOFASSETS,LIABILITIESANDEQUITYITMEASURESRATHERCHANGESINSPECIFICPRICESOFPARTICULARASSETSTHANCHANGESINGENERALPRICELEVELMENTIONEDDISTINGUISHIN
11、GISIMPORTANTFORUNDERSTANDINGOFALTERNATIVESOFFINANCIALREPORTINGBASEDONDESCRIBEDFACTSWECANCLASSIFYMAINPRINCIPLESOFFINANCIALREPORTING,INCLUDINGNORMALLYUSEDMETHODHC/ND,ASFOLLOWSTABLE1MATRIXOFALTERNATIVEINFLATIONARYACCOUNTINGMETHODSVALUATIONVALUATIONATHISTORICALCOSTVALUATIONATCURRENTCOSTMEASUREMENTATNOMI
12、NALDOLLARHISTORICALCOST/NOMINALDOLLARHC/NDCURRENTCOST/NOMINALDOLLARCC/NDMEASUREMENTATCONSTANTDOLLARHISTORICALCOST/CONSTANTDOLLARHC/CDCURRENTCOST/CONSTANTDOLLARCC/CDINABOVEMATRIXAREDESCRIBEDTWOASPECTSCHANGEINUNITOFMEASUREMENTNOMINALORCONSTANTDOLLARANDCHANGEINBASISOFVALUATIONHISTORICALORCURRENTCOSTHIS
13、TORICALCOST/NOMINALDOLLARASITWASMENTIONEDABOVE,FINANCIALSTATEMENTSUNDERMETHODHC/NDARENOTADJUSTEDFORINFLATIONTHEYDIDNOTREFLECTNEITHERCHANGESINGENERALPRICELEVELORCHANGESINSPECIFICPRICESOFPARTICULARASSETSBYTHETIMEOFSELLING,DISPOSAL,WRITEOFFORDONATIONHISTORICALCOST/CONSTANTDOLLARITISOPPOSITETOACCOUNTING
14、METHODHC/NDFINANCIALSTATEMENTSUNDERMETHODHC/CDRECORDINFLATIONEFFECTSBYRESTATINGOFHISTORICALCOSTSINTERMSOFACTUALCURRENTPURCHASEPOWEROFDOLLARTHISMETHODALSOMEASURESREALGAINSORLOSSESOFPURCHASEPOWEROFNETCASHITEMSHELDDURINGTHEPERIODOFINFLATIONITREFLECTSONLYCHANGESINGENERALPRICELEVELANDNOTINCURRENTCHANGESI
15、NPRICESOFGOODSANDSERVICESPURCHASEDBYTHEENTITYITREPRESENTSTHEMOSTUSINGMETHODMENTIONEDALTERNATIVEISSUPPORTEDBYFOLLOWINGARGUMENTSRESTATINGALLACCOUNTSINCONSTANTDOLLARSISRECOMMENDEDALSOBYINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEEIASCORINTERNATIONALACCOUNTINGSTANDARDBOARDIASBFORUSINGINHYPERINFLATIONARYECON
16、OMICSIAS29INSOMECOUNTRIESAFTERPERIODSOFHIGHINFLATIONEGBRAZILANDMEXICO,WEREUSEDDIFFERENTVARIANTSOFRESTATING,EFFECTOFINFLATIONONENTITIESACCOUNTINGISUSUALLYMOREDISTURBINGASEFFECTSOFRELATIVEPRICECHANGESWHICHARECOVEREDBYSPECIFICPRICEINDEXTHISMODELUSESGENERALPRICEINDEX,IEMODELBECOMESMOREUSEFULWHENINFLATIO
17、NISHIGHERCURRENTCOST/NOMINALDOLLARFINANCIALSTATEMENTSUNDERMETHODCC/NDREFLECTCHANGEINSPECIFICPRICESOFPARTICULARASSETSBECAUSETHEVALUATIONISBASEDONCURRENTPRICESANDDOESNOTREFLECTCHANGESINGENERALPURCHASEPOWEROFDOLLARCURRENTCOST/CONSTANTDOLLARFINANCIALSTATEMENTSUNDERMETHODCC/CDREFLECTEFFECTSOFBOTHMETHODS,
18、GENERALINFLATIONANDCHANGESINSPECIFICPRICESPAIDBYCOMPANYFORGOODSANDSERVICESFINANCIALSTATEMENTSUNDERMETHODCC/CDRECORDINDIVIDUALITEMSINTHEIRCURRENTPRICESANDEXPRESSCURRENTPRICESINCONSTANTDOLLARSMAINPURPOSEOFFINANCIALSTATEMENTSOFTHISMETHODISTOPRESENTCURRENTVALUEOFALLRECORDEDITEMSTOMANAGERSMAKINGDECISIONS
19、STATEDPURPOSEISIMPORTANTBECAUSEMANAGERSHAVETOEVALUATECURRENTSITUATIONANDMAKEDECISIONSABOUTTHEFUTURECURRENTCOSTSARERELEVANTFORMOSTDECISIONSALTHOUGHTHISMETHODREPRESENTSCONCEPTUALLYCORRECTAPPROACHTOREPORTINGITHASSIGNIFICANTIMPLEMENTATIONPROBLEMITISUSUALLYDIFFICULTTOGAINOBJECTIVITYANDACCURACYINDETERMINI
20、NGOFCURRENTCOSTSSOMEMANAGERSANDACCOUNTANTSBELIEVETHATRELEVANCEOFINFORMATIONINCURRENTPRICESQUALIFIESTORECORDDATABASEDONSUBJECTIVEESTIMATESHOWEVER,FINANCIALSTATEMENTSUNDERMETHODCC/CDDONOTREQUIRETORECORDCURRENTPRICESINACCOUNTINGFROMTIMETOTIMEINCASEOFMONETARYITEMSOFFINANCIALSTATEMENTSTHEIRVALUEISEQUALTO
21、VALUESTATEDINFINANCIALSTATEMENTSUNDERMETHODHC/NDITISNECESSARYTOCALCULATEONLYGAINLOSSOFPURCHASEPOWERFROMMONETARYITEMSINCASEOFNONMONETARYITEMS,CURRENTPRICEISDETERMINEDINADJUSTMENTOFFINANCIALSTATEMENTSITEMSUNDERMETHODHC/NDUSINGFOREXAMPLESPECIFICPRICEINDEXTHEREAFTER,REALGAINLOSSFROMNONMONETARYITEMSISCAL
22、CULATEDITISCALLEDALSOASREALHOLDINGGAINLOSS“,IEREALGAINLOSSFROMHOLDING“ASSETSANDLIABILITIESINCOMPARISONWITHACCOUNTINGMETHODHC/CD,FINANCIALSTATEMENTSUNDERMETHODCC/CDRECORDBOTHGAINLOSSOFPURCHASEPOWERFROMMONETARYITEMSANDGAINLOSSFROMNONMONETARYITEMSASANILLUSTRATION,ISTATEDBELOWCOMPARISONOFCONDENSEDFINANC
23、IALSTATEMENTSOFAMERICANCOMPANYUSINGVARIOUSALTERNATIVEACCOUNTINGMETHODSTABLE2BALANCESHEETCOMPARISONOFALTERNATIVEACCOUNTINGMETHODSCONDENSEDRESTATEDBALANCESHEETASAT3112200XTHSUSDITEMHCHC/CDCC/CDASSETSCASHRECEIVABLESINVENTORYPROPERTY,PLANTEQUIPMENTACCUMULATEDDEPRECIATIONLANDASSETSTOTALLIABILITIESANDEQUI
24、TYLONGTERMLIABILITIESEQUITYORDINARYSHARESNONDISTRIBUTEDPROFITLIABILITIESANDEQUITYTOTAL3205032400135006000012000635013230040000800001230013230032050324001500075000150007500146950400001000006950146950320503240016200780001560069851500354000010000010035150035TABLE3INCOMESTATEMENTCOMPARISONOFALTERNATIVEA
25、CCOUNTINGMETHODSCONDENSEDRESTATEDINCOMESTATEMENTFORTHEYEARENDED3112200XTHSUSDITEMHCHC/CDCC/CDSALESCOSTOFSALESDEPRECIATIONOTHEREXPENSESPROFITLOSSOFPURCHASEPOWERFROMMONETARYITEMSREALPROFITFROMNONMONETARYITEMSRESTATEDPROFIT16200010800012000270001500018000012000015000300001500050509950180000129600153303
26、0000507050501301513035THECOMPANYSHOWSALSOSTATEMENTOFNONDISTRIBUTEDPROFIT,WHICHEXPLAINSDIFFERENCESINBALANCESHEETANDINCOMESTATEMENTTABLE4COMPARISONOFNONDISTRIBUTEDPROFITSTATEMENTUNDERALTERNATIVEACCOUNTINGMETHODSSTATEMENTOFNONDISTRIBUTEDPROFITASAT3112200XTHSUSDITEMHCHC/CDCC/CDPROFITDIVIDENDSCLOSINGBALA
27、NCE1500027001230099503000695013035300010035FROMTHECOMPARISONABOVERESULTS,THATEFFECTOFCHANGESINGENERALPRICELEVELORINPARTICULARSPECIFICPRICESSIGNIFICANTLYMODIFIESVALUESOFFINANCIALSTATEMENTSDEPENDINGONUSEDACCOUNTINGMETHODTRANSFORMATIONOFINDIVIDUALITEMSVALUESOFFINANCIALSTATEMENTSDIFFERSDEPENDINGONDESCRI
28、BEDACCOUNTINGMETHODSANDCONSISTSOFFEWSTEPSDESCRIBEDTHEREINAFTERHC/NDACCOUNTINGMETHODTHISMETHODRECORDSVALUESOFINDIVIDUALITEMSOFFINANCIALSTATEMENTSBASEDONHISTORICALCOSTSHC/CDACCOUNTINGMETHODBASISOFMETHODISASFOLLOWS1、DIVIDINGOFBALANCESHEETITEMSONMONETARYANDNONMONETARYITEMS2、RECORDINGOFBALANCESHEETMONETA
29、RYITEMSATHISTORICALCOSTSVALUEOFMONETARYITEMSEGCASHINHAND,CASHONBANKACCOUNTSANDSOONISDUETOINFLATIONNOTCHANGEDTHEREFORETHEVALUEOFTHESEITEMSINRESTATEDBALANCESHEETISEQUALTOHISTORICALCOSTS3、RESTATEMENTOFHISTORICALCOSTSOFBALANCESHEETNONMONETARYITEMSVALUEOFNONMONETARYITEMSEGINVENTORIES,LANDANDSOONISDUETOIN
30、FLATIONCHANGEDANDTHEREFOREITISRESTATEDUSINGGENERALPRICEINDEXCONSUMERPRICEINDEXCPI4、RESTATEMENTOFINCOMESTATEMENTITEMSALLITEMSARECONSIDEREDTOBENONMONETARY,THEREFORETHEYARERESTATEDUSINGTHESAMECONCEPTASNONMONETARYITEMSOFBALANCESHEETDESCRIBEDINPARAGRAPH35、CALCULATIONOFGAINLOSSOFPURCHASEPOWERFROMMONETARYI
31、TEMSITREPRESENTSRESTATEMENTOFOPENINGBALANCEOFPERIODUSINGGENERALPRICEINDEXDESCRIBEDINPARAGRAPH3ANDCOMPUTATIONOFCLOSINGBALANCEGAINLOSSOFPURCHASEPOWERFROMMONETARYITEMSISDIFFERENCEBETWEENCLOSINGBALANCERECORDEDINACCOUNTINGONTHEBASISOFHISTORICALCOSTSANDRESTATEDCLOSINGBALANCETHEGAINLOSSOFPURCHASEPOWERFROMM
32、ONETARYITEMSISSTATEDININCOMESTATEMENTANDITINCREASEDECREASECALCULATEDPROFITLOSSOFCURRENTPERIOD6、RESTATEMENTOFSTATEMENTOFNONDISTRIBUTEDPROFITUSINGGENERALPRICEINDEXARERECALCULATEDITEMSTHATDECREASEPROFITCALCULATEDINTHEINCOMESTATEMENTAFTERDEDUCTIONOFGAINLOSSOFPURCHASEPOWERFROMMONETARYITEMSCC/CDACCOUNTING
33、METHODPREPARATIONOFFINANCIALSTATEMENTSUNDERMETHODCC/CDCONSISTSOFTHEFOLLOWINGSTEPS1、RECORDINGOFMONETARYITEMSATHISTORICALCOSTSASUSINGMETHODHC/CD2、DETERMINATIONOFCURRENTPRICESOFNONMONETARYBALANCESHEETITEMSTHROUGHSUMMARYOFCURRENTPRICES,SPECIFICPRICEINDEX,ANDEXPERTSOPINIONANDSOON3、RESTATEMENTOFINCOMESTAT
34、EMENTITEMSREVENUESARERECORDEDATHISTORICALCOSTSAFTERRESTATEMENTBYGENERALPRICEINDEXASINMETHODHC/NDANDEXPENSESARERECORDEDATCURRENTCOSTSRESTATEDBYGENERALPRICEINDEX4、CALCULATIONOFGAINLOSSOFPURCHASEPOWERFROMMONETARYITEMSDESCRIBEDINMETHODHC/CD5、CALCULATIONOFREALGAINLOSSFROMNONMONETARYITEMSITISDIFFERENCEBET
35、WEENVALUEOFNONMONETARYITEMSRECORDEDUSINGMETHODHC/CDANDVALUEOFNONMONETARYITEMSRECORDEDUSINGMETHODCC/CDREALGAINLOSSFROMNONMONETARYITEMSISALSOSHOWNININCOMESTATEMENTANDITINCREASEDECREASEPROFITLOSSOFCURRENTACCOUNTINGPERIOD6、RESTATEMENTOFVALUESINSTATEMENTOFNONDISTRIBUTEDPROFITSIMILARLYASINACCOUNTINGMETHOD
36、HC/CDCONCLUSIONINFINANCIALSTATEMENTSMETTOGETHERHISTORICALCOSTSVALIDINDIFFERENTPERIODS,WHENCASHHADDUETOINFLATIONDIFFERENTPURCHASEPOWERITCAUSESINFLATIONARYDEFORMITYINVALUEOFEXPENSES,REVENUES,RECOGNIZEDVALUEOFASSETS,LIABILITIES,EQUITYANDINVALUEOFCALCULATEDINCOMEFROMOPERATIONSCONSEQUENTLY,DEFORMITYINFLU
37、ENCESRATIOSOFFINANCIALANALYSISANDCOULDINFLUENCEALSOFINANCIALDECISIONANDSTRATEGYRESULTINGFROMFINANCIALANALYSISITISIMPORTANTTOSHOWDATAINFLUENCEDBYINFLATIONINADJUSTED,RESTATEDFINANCIALSTATEMENTSTHISISREQUIREDESPECIALLYFROMBIGCOMPANIESDUETOPROPEREVALUATIONOFTHEIRFINANCIALPERFORMANCELUCRRITIINIFICE,SERIA
38、I,VOLXI3译文通货膨胀对会计的影响一般而言,通货膨胀代表货币的购买力下降。它显示为生产、消费和投资领域价水平数的上涨。在某些时期,没有人注意同伙膨胀,但是又不能忽视它。我们可以说当价格水平显著增长时,一定继续讨论着个问题。在这篇文章中,我分析了通货膨胀对会计的影响。例如我比较可供选择的会计方法。关键词通货膨胀,财务报表,历史成本法,现时成本法,替代通货膨胀会计方法考虑到通货膨胀,我们应该注意外国学者讨论的价格指数变化有两种1、一般价格水平的变化2、具体到某项资产的价格水平变化斯洛伐克的会计准则对待通货膨胀问题不用特殊和复杂的方法,但也有一些例外,为了防止应收账款的通货膨胀,会计主体通过坏
39、账准备来应对。在国际会计准则框架下的国际会计财务报告,第29条恶性通货膨胀经济中的财务报告中,指出编制财务报表消除货币的通货膨胀影响在恶性通货膨胀经济下毫无用处。从不同时期的业务和项目的金额比较,甚至是同一会计期间内比较,货币以这样的速度失去购买力,是一种误导。怎样才算正确的应用,这是一个见仁见智的问题。按会计原则之一,历史成本计价,说明当业务发生时商品和服务是按照原来所花费的成本入账。这种会计模式在历史成本中的财务报表中,也被称作历史成本/不变币值,受通货膨胀期间货币购买力减少影响。通货膨胀的影响是相同财务报表中的货币在不同时期可能有不同的购买力,这不利于评估财务报表。另一方面,历史成本法在
40、财务报表中更加客观,因为记录的价值是基于交易双方各自的经济利益。还有更多的会计概念是利用复杂的金融系统来消除通货膨胀的影响。用新的会计制度代替传统的会计制度,是因为传统会计制度的报表中的历史成本法没有考虑价格水平的变动。下面会解释会计制度中两种价格水平变动1、不变币值会计一般价格水平的调整会考虑价格水平的变动。2、现行成本会计又称现行成本/名义货币会计,计量当前的资产、债务和股票的价值。它不是计量特定资产的具体价格变化而是一般价格水平的变化。根据事实的描述,我们可把主要的财务报告原则,包括正常使用历史成本/不变币值模式分类,如下重要的区别是,了解财务报告的替代方案。根据事实的描述,我们可把主要
41、的财务报告原则,包括正常使用历史成本/不变币值模式分类,如下表格1替代通货膨胀会计方法计价按历史成本计价按现时成本计价按名义货币计价历史成本/名义货币HC/ND现时成本/名义货币CC/ND按不变币值计价历史成本/不变币值HC/CD现时成本/不变币值CC/CD上面表格描述了两个方面按单位变化计价(名义货币或不变币值)和按基础计价(历史成本或现时成本)。历史成本/名义货币由于上面所提到的,在历史成本/名义货币模式下的财务报表没有考虑通货膨胀因素,所以他们既没有反映一般价格水平的变动,也没有反映在处理非货币性项目的价格水平变动。历史成本/不变币值它与历史成本/名义货币模式刚好相反。在通货膨胀因素的影
42、响下,历史成本/不变币值模式下的财务报告,用现时的货币购买力重新计算当时的历史成本。这个模式还可以在通货膨胀时期计量净现金购买力是实际收益还是亏损的。这个模式仅仅反映一般几个水平的变动,而没有反映具体商品和服务的价格变动。它是支持大多数的使用方法,其它例外情况如下被国际会计准则委员会IASC重申支持所有会计账户使用不变币值,也适用于国际会计准则第29条恶性通货膨胀经济中的财务报告。当然,在一些高通货膨胀的国家如巴西、墨西哥,分别使用了此模式上引申的方法。通货膨胀对实务会计的影响通常令人不安。因为相对价格的变动被具体价格的变动所掩盖,所以这个模型使用一般价格水平,也就是说,当通货膨胀越高时,这个
43、模型越有用。现时成本/名义货币现时成本/名义货币模式下的财务报表反映了特定资产的具体价格变动,因为是基于当前价格计价,而不是一般货币购买力的变动。现时成本/不变币值现时成本/不变币值模式下的财务报表反映的这两种模式结果,商品和服务的一般通货膨胀和价格变化都由公司承受。现时成本/不变币值模式下的财务报表用不变币值表示的价格记录各项项目的价格。运用这种方法的财务报表的主要目的是表示所有被记录项目的当前价值,提供给管理层作决策依据。明确目的是重要的,因为管理层必须评估当前的形式,以作出有关未来的决策。现时成本与大多数决定有关,虽然这个模式概念上是正确的,但是真正执行起来却有重大问题,因为很难客观地和
44、准确地确定现时成本。一些经理和会计师认为记录的有关现时价格的信息是基于主观数据上的估计。然而,现时成本/不变币值模式下的财务报表不需要经常记录价格变动信息。假如才报表中货币性项目的价值是等于历史成本/名义货币模式下财务报表中所表示的价值,那么必须计算从货币性项目中增加或亏损的货币够买力。假如非货币性项目的现时价格是由实际价格指数决定的,那么可以计算来自非货币性项目的实际收益或亏损。这也被称为持有资产和负债的实际持有收益或实际持有亏损。与历史成本/不变币值会计模式下的财务报表相比,现时成本/不变币值会计模式下的财务报表记录了货币项性目和非货币性项目的货币购买力的收益或亏损。作为例证,我在下面用比
45、较简明的利用各种会计方法的美国公司财务报表。表格2资产负债表可供选择的会计方法比较资产负债表项目历史成本历史成本/不变币值现时成本/不变成本资产现金应收账款存货物业、厂房及设备累计折旧土地320503240013500600001200063503205032400150007500015000750032050324001620078000156006985资产合计负债和所有者权益长期负债普通股未分配利润负债和所有者权益合计1323004000080000123001323001469504000010000069501469501500354000010000010035150035表格3
46、损益表可选择的会计方法比较损益表项目历史成本历史成本/不变币值现时成本/不变成本销售收入销售成本累计折旧销售费用销售利润货币性项目购买力亏损非货币性项目实际收益实际利润162000108000120002700015000180000120000150003000015000505099501800001296001533030000507050501301513035该公司的声明显示资产负债表和损益表中未分配利润的区别。表格4比较可供选择会计方法中的未分配利润未分配利润项目历史成本历史成本/不变币值现时成本/不变成本利润股息期末余额150002700123009950300069501303
47、5300010035从以上结果比较可知,财务报表中一般价格水平或具体价格的变化是影响依据财务报表所使用的会计方法。个别财务报告项目价值的变换根据描述的会计核算方法和接下来的几个步骤。现时成本/名义货币会计模式该模式以历史成本记录个别项目的价值历史成本/不变币值模式主要原理如下1将资产负债表分为货币性项目和非货币性项目2资产负债表按历史成本记录的货币性项目(例如库存现金,银行存款账户等等)即使是通货膨胀也没有改变。因此,资产负债表中的这些项目的重置成本等于历史成本。3资产负债表中的非货币性项目(如存货、土地等)会因为通货膨胀而改变。因此,它会在表格中用一般物价指数重新计价。4利润表中,所有项目都
48、被认为是非货币性的,所以它们也会因为通货膨胀而改变。5计算货币性项目的期初余额和期末余额购买力的增加或损失是用一般价格指数。货币性项目购买力的增加或减少不同于在历史成本基础上重新核算期末余额。货币性项目购买力的增减已经记入到当期利润表中。6扣除货币性项目购买力的损益后,在损益表中用一般价格指数重新计算未分配利润的减少。现时成本/不变成本模式该模式下编制财务报表的步骤如下1按历史成本记录货币性项目。2对资产负债表中非货币性项目实际价值的确定,可以参照具体价格和专家意见等等。3利润表中,收入是按照历史成本记录,然后用一般价格指数重置。费用是按现时成本记录,用一般价格指数重置。4货币性项目购买力损益的计算和历史成本/不变币值模式相同。5现时成本/不变币值模式下的非货币性项目实际损益计算,与历史成本/不变币值模式下不同。非货币性项目的实际损益会表现在当期利润表中。6未分配利润的重新计算的价值与历史成本/不变币值会计模式相似。总结在财务报表中汇总不同时期的数据时,现金会由于通货膨胀有不同的购买力,会歪曲费用、销售收入、资产价值、负债和股票等等的价值。因此,歪曲的会计信息会影响财务分析和经营决策。重述财务报表中受通货膨胀影响的数据,是非常重要的,因为这样做可以重新评估大公司的财务业绩。科学论文,系列I,(3)第十一卷