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1、常勋编著厦门大学出版社厦门大学出版社世纪会计学系列教材国国国国 际际际际 会会会会 计计计计（第五版）（第五版）Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.
2、Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.第六章物价变动会计的基本模式第六章物价变动会计的基本模式第一节历史成本不变购买力模式第二节现行成本名义购买力模式第三节对物价变动会计基本模式的评价v世纪会计学系列教材 Eval
3、uation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0
4、.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.2l物价变动会计：物价变动会计：可以泛指旨在消除物价变动影响的个别会计程序和方法。l从改造会计计量结构的不同设想来说，主要有三种会计处理模式。即：(1)(1)历史成本历史成本/ /不变购买力模式；不变购买力模式；(2)(2)现行成本现行成本/ /名义购买力模式；名义购买力模式；(3)(3)现行成
5、本现行成本/ /不变购买力模式。不变购买力模式。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .
6、NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.3第一节第一节 历史成本历史成本/ /不变购买力模式不变购买力模式 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyrig
7、ht 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides f
8、or .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.4历史成本历史成本/ /不变购买力模式的基本设想不变购买力模式的基本设想 历史成本历史成本/ /不变购买力不变购买力(historical cost/constant purchasing power)会计模式简称不变购买力会计模式，或称一般物价水平(general price level)会计模式或不变币值会计模式。基本设想的具体做法是基本设想的具体做法是通过某种物价指数把财务报表上各个项目的历史价格金额换算为不变价格金额，即以某一年度的货币购买力为基准
9、的共同价格金额。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client P
10、rofile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.5历史成本历史成本/ /不变购买力模式的基本设想不变购买力模式的基本设想 例如，应用美国的城市消费物价指数，并且以1986年美元价格为共同价格金额，详见表6-1。Evaluation only.Created with Aspose.Slides for .NET 3.5
11、 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation on
12、ly.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.6历史成本历史成本/ /不变购买力模式的基本设想不变购买力模式的基本设想不变购买力模式的基本设想基本设想是，按一般物价水平的变动来调整以历史成本为基础的财务报表，确定货币性项目净额上的购买力损益，重编以不变购买力为基础的财务报表。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyr
13、ight 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides
14、 for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.7重编不变购买力财务报表的程序重编不变购买力财务报表的程序l例1设迪凡有限公司于192年1月1日开业。按历史成本编制的194年度收益及留存收益表如表-2，194年12月31日资产负债表如表-3。按以下几个步骤重编以不变购买力(年末美元)为基础的财务报表。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 As
15、pose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Cli
16、ent Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.8重编不变购买力财务报表的程序重编不变购买力财务报表的程序Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Asp
17、ose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.9重编不变购买力财务报表的程序重编不变购买力财务报表的程序Evaluation only.Created with As
18、pose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspo
19、se Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.10重编不变购买力财务报表的程序重编不变购买力财务报表的程序l（一（一) )把资产负债表项目调整为把资产负债表项目调整为194194年年1212月月3131日日的美元价格的美元价格1.1.货币性项目货币性项目 由于通货膨胀，年初的金额按年末购买力计量时，其换算系数为“年终物价指数/年初物价指数”；年末的金额不变，即其换算系数为“年终物价指数/年终物
20、价指数”。2.2.非货币性项目非货币性项目在通货膨胀的情况下，它们的价格将上涨。按“年终物价指数/购置时日物价指数”换算为年末美元金额。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Eval
21、uation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.11重编不变购买力财务报表的程序重编不变购买力财务报表的程序l( (二二) )把收益及留存收益表项目调整为把收益及留存收益表项目调整为194194年年1
22、212月月3131日的美元价格日的美元价格除折旧费的换算系数应与厂场设备的换算系数一致外，销货收入、购货成本、营业费用(折旧费除外)及所得税的换算系数都是“年终物价指数/全年平均物价指数”。由于现金股利是在年末分派的，它的金额已是年末美元价格。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client P
23、rofile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.12重编不变购买力财务报表的程序重编不变购买
24、力财务报表的程序l( (三三) )计算货币性项目净额上的购买力损益计算货币性项目净额上的购买力损益在计算时，应当考虑年内货币性项目净额的流量，即“年初持有+本年来源-本年运用=年末持有”，并编成购买力损益计算表如表6-4。l（四（四) )重编不变购买力财务报表重编不变购买力财务报表根据以上的调整换算结果和所确定的货币性项目净额上的购买力损益，可重编不变购买力财务报表如表6-5和表6-6。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose
25、 Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client
26、Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.13重编不变购买力财务报表的程序重编不变购买力财务报表的程序Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose
27、 Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.14重编不变购买力财务报表的程序重编不变购买力财务报表的程序Evaluation only.Created with Aspo
28、se.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose
29、 Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.15重编不变购买力财务报表的程序重编不变购买力财务报表的程序Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspo
30、se.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose
31、 Pty Ltd.16第二节第二节 现行成本现行成本/ /名义购买力模式名义购买力模式 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with
32、 Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.17现行成本现行成本/ /名义购买力模式的基本设想名义购买力模式的基本设想 现行成本现行成本/ /名义购买力名义购买力(current cost/nominal purchasing power)会计
33、模式，简称现行成本会计模式。现行成本主要是指现有资产的重置成本，即资产的现行价值。它也可以是现有资产的可变现净值(即当前市场售价减处置成本)。在现行成本会计模式下，企业的最终收益最终收益(净收益)是由经营收益经营收益(operating income)和资资产持有利得产持有利得(holding gain,简译为持产利得)构成的。 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Crea
34、ted with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 200
35、4-2011 Aspose Pty Ltd.18现行成本现行成本/ /名义购买力模式的基本设想名义购买力模式的基本设想l例2设某公司于第一年初购入商品US30 000，在第一年末其现行成本上涨至US35 000，第二年末又上涨至US38 500，储存至第三年才全部销售，销售时现行成本为US41 500，售价为US48 000。三年中，按历史成本计量模式和现行成本计量模式确定的收益如表6-7、表6-8所示： Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2
36、011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3
37、.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.19现行成本现行成本/ /名义购买力模式的基本设想名义购买力模式的基本设想Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright
38、 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.20现行成本现行成本/ /名义购买力模式的基本设想名义购买力模式的基本设想Evaluatio
39、n only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Co
40、pyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.21现行成本现行成本/ /名义购买力模式的基本设想名义购买力模式的基本设想l将历史成本数据调整为现行成本数据时，其关系表现为：1.1.当年未实现持产利得当年未实现持产利得应为年末存货现行成本与历史成本之差与年初存货现行成本与历史成本之差的代数和。2.2.当年已实现持产利得当年已实现持产利得应为当年销货成本
41、的现行成本与历史成本之差。l现行成本计量模式的基本设想是现行成本计量模式的基本设想是，按现行成本的变动来调整以历史成本为基础的财务报表，把持产损益(包括已实现和未实现的)与经营损益区分开来，重编以现行成本为基础的财务报表。 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2
42、.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.22重编现行成本财务报表的程序重编现行成本财务报表的程序 l例3
43、继续应用在第一节举出的迪凡有限公司以历史成本为基础的194年度的收益及留存收益表以及194年12月31日和193年12月31日的比较资产负债表，除需要应用的有关资料一如前设外，补充必要的现行成本资料如课本P186所示。根据以下几个步骤，重编以现行成本为基础的财务报表。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET
44、3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.23重编现行成本财务
45、报表的程序重编现行成本财务报表的程序l( (一一) )资产负债表项目的调整资产负债表项目的调整 1.1.货币性项目货币性项目无需作任何调整2.2.非货币性项目非货币性项目非货币性项目的现行成本见所给资料。对于普通股，仍按历史成本表述，193年12月31日和194年12月31日均为70 000，以便在这个基础上把经营收益和资产持有利得都积累为留存收益。留存收益用结余法倒算如下：资产总额资产总额- -负债总额负债总额- -普通股普通股= =留存收益留存收益Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5
46、.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with A
47、spose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.24重编现行成本财务报表的程序重编现行成本财务报表的程序l( (二二) )收益及留存收益表项目的调整收益及留存收益表项目的调整 1.销货收入、营业费用(折旧费除外)、所得税、现金股利以现行成本为基础的金额，与以历史成本为基础的金额相同；销货成本以现行成本为基础的金额，见所给资料。2.折旧费按厂场设备的可变现净值的完全成本的平均余额计算摊提。Evaluation only.Created with Aspose.Slides fo
48、r .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Eva
49、luation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.25重编现行成本财务报表的程序重编现行成本财务报表的程序l( (三三) )资产持有损益和现行成本增减的计算资产持有损益和现行成本增减的计算 对所有的非货币性项目，都要比较其现行成本与历史成本，其间的差额为未实现的持产损益。未实现的持产损益。销货成本和折旧费的现行成本与历史成本之间的差额，即已实现的持产损益已实现的持产损益。在物价上涨的年代，则总是持产利得。计算如表6-9Eva
50、luation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.
51、0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.26重编现行成本财务报表的程序重编现行成本财务报表的程序Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evalu
52、ation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.
53、0.Copyright 2004-2011 Aspose Pty Ltd.27重编现行成本财务报表的程序重编现行成本财务报表的程序l( (四四) )重编以现行成本为基重编以现行成本为基础的财务报表础的财务报表根据以上调整计算的结果，可重编现行成本财务报表如表6-10、表6-11。 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides fo
54、r .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.28重
55、编现行成本财务报表的程序重编现行成本财务报表的程序Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for
56、.NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.29重编现行成本财务报表的程序重编现行成本财务报表的程序Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 20
57、04-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .N
58、ET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.30第三节第三节 对物价变动会计基本模式的评价对物价变动会计基本模式的评价 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copy
59、right 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.31两者的依据都是资本保全概念两者的依据都是资本保全概念 l( (一一) )不变购
60、买力模式着眼于财务资本保全不变购买力模式着眼于财务资本保全不变购买力模式是着眼于按不变的货币购买力来保持资本完整无损。其涵义是：企业在购、产、销的整个经营过程中，必须保持购买范围极为广泛的各种类别的货物和劳务的不变能力。l( (二二) )现行成本模式着眼于实体资本保全现行成本模式着眼于实体资本保全现行成本模式就是着眼于按照同样水平的实体生产能力或营运能力来保持资本完整无损。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Lt
61、d.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile
62、 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.32对不变购买力模式的评价对不变购买力模式的评价l( (一一) )不变购买力模式的主要优点：不变购买力模式的主要优点： 1.不变购买力模式并没有改变传统的历史成本计量基础，而只是把代表不同时期购买力的历史币值换算为当前币值，因而易于为人们理解。 2.不变购买力模式根据政府公布的物价指数进行调整换算，具备比较客观的依据。 3.换算为当前币值后，增强了同一企业不同期间的财务报表之间和不同企业的财务报表之间的可比性。Evaluation only.Created with Aspose.Slides for .N
63、ET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluat
64、ion only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.33对不变购买力模式的评价对不变购买力模式的评价l( (二二) )不变购买力模式的主要缺陷不变购买力模式的主要缺陷1.它实际上是假定通货膨胀对所有企业及所有各类资产都具有同等的影响，实际情况当然不是这样。2.不变购买力模式所报告的货币性项目净额上的购买力损益，很难说它能反映经营管理的成绩；如果是购买力利得的话，并不意味着它能为股利分派准备什么资金保证。Evaluation only.
65、Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright
66、 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.34对不变购买力模式的评价对不变购买力模式的评价3.由于购买力损益是由企业在年初和年末的货币性项目净额的变动而形成的，如果企业的债务不断增加，尽管它将负担沉重的利息支出，但利息费用已计入历史成本/名义购买力为基础的净收益中，在不变购买力模式下，总会出现巨额的购买力利得，这很可能予人以错觉。Evaluation only
67、.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyrigh
68、t 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.35对现行成本模式的评价对现行成本模式的评价 l( (一一) )现行成本模式的主要优点现行成本模式的主要优点1.现行成本是代表资产的服务潜力的一种近似值。2.现行成本模式可以较好地反映企业的经营效率。3.也许更主要的是，它比较适用于结构性物价变动的环境。Evaluation only.Created with Asp
69、ose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspos
70、e Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.36对现行成本模式的评价对现行成本模式的评价l( (二二) )现行成本模式的主要缺陷现行成本模式的主要缺陷1. 现行成本模式一向被认为是，对各项资产的现行成本的评估，不可避免地带有主观随意性，而且逐项评估的工作是比较繁重的。2.对现行成本计量模式下分别确定经营收益以及未实现和已实现持产利得的程序，财务报表的一般外部使用者难以理解。Evaluation
71、 only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Cop
72、yright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.37现行成本现行成本/ /不变购买力模式不变购买力模式 l这种模式的基本设想是基本设想是，为了全面地反映并消除物价变动的会计影响，既要改变计量尺度，也要改变计量基础。因此，要把不变购买力模式和现行成本模式结合起来，才能反映企业的经济资源、盈利能力和现金流量的真实变化。Evaluation only.Crea
73、ted with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 200
74、4-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.38研研 讨讨 题题l6-1 为什么上世纪70年代的热门课题“通货膨胀会计”，至80年代后期就淡出了？l6-2 “通货膨胀会计”和“物价变动会计”在概念上是否同义？l6-3 你对物价变动会计的不变购买力模式，作何评价？l6-4 你对物价变动会计的现行成本模式，作何评价？l6-5 物价变动会计的现行成本/不变购买力模式的构想是什
75、么？为什么它并没有得到普遍认同？Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.39
