物价变动会计 meaning in Chinese

changing prices accounting

Recognition , measurement and report are necessary parts of financial accounting , so we should demonstrate them as a whole , although that may be a difficult thing . the recognition and measurement of comprehensive income are complex and profound , which involve many problems of financial accounting theory such as historical cost principle , realization principle , relevance and reliability , etc .
当然,全面收益的确认与计量问题又是十分复杂的,它不仅涉及到财务会计理论的方方面面,如历史成本原则、实现原则、相关性和可靠性等,也触及当前许多会计难题,如衍生金融工具会计、物价变动会计、无形资产会计以及外币报表折算等。