帥氣的高頓網(wǎng)校小編為各位ACCA學員整理了財務(wù)術(shù)語的中英對照大全,以下是 物價變動中的會計計量篇:
        物價變動中的會計計量
  物價變動之會計 Price-level changes accounting
  一般物價水平會計 General price-level accounting
  貨幣購買力會計 Purchasing-power accounting
  統(tǒng)一幣值會計 Constant dollar accounting
  歷史成本 Historical cost
  現(xiàn)行價值會計 Current value accounting
  現(xiàn)行成本 Current cost
  重置成本 Replacement cost
  物價指數(shù) Price-level index
  國民生產(chǎn)總值物價指數(shù) Gross national product implicit price deflator (or GNP deflator)
  消費物價指數(shù) Consumer price index (or CPI)
  批發(fā)物價指數(shù) Wholesale price index
  貨幣性資產(chǎn) Monetary assets
  貨幣性負債 Monetary liabilities
  貨幣購買力損益 Purchasing-power gains or losses
  資產(chǎn)持有損益 Holding gains or losses
  未實現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or losses