accounting for inflation

"金山词霸2003法学大词典":
通货膨胀会计

English-Chinese law dictionary (法律英汉双解大词典). 2013.

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  • Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… …   Wikipedia

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

  • Inflation — This article is about a rise in the general price level. For the expansion of the early universe, see Inflation (cosmology). For other uses, see Inflation (disambiguation). Inflation rates around the world in 2007 …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • inflation accounting — Accounting practices allowing for the effects of inflation. Bloomberg Financial Dictionary * * * inflation accounting inflation accounting ➔ accounting * * * inflation accounting UK US noun [U] ACCOUNTING ► a method of keeping accounts in which a …   Financial and business terms

  • Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… …   Wikipedia

  • for — [ weak fər, strong fɔr ] function word *** For can be used in the following ways: as a preposition (followed by a noun): I bought some flowers for Chloe. Wait there for a while. as a conjunction (connecting two clauses): I told her to leave, for… …   Usage of the words and phrases in modern English

  • Inflation Accounting — Special accounting techniques, which can be used during periods of high inflation. Inflation accounting requires statements to be adjusted according to price indexes, rather than rely solely on a cost accounting basis. Companies operating in… …   Investment dictionary

  • inflation accounting — method for showing accounting reports modified to changes in the index …   English contemporary dictionary

  • historical-cost accounting — A system of accounting based primarily on the original costs incurred in a transaction. It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of fixed… …   Accounting dictionary

  • Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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