物价变动会计是基于资本保全基础之上的,不同的资本保全观念产生了物价变动会计的两大模式:一般物价水平会计和现时成本会计。(2)总论;
Changing price accounting bases itself in theory on capital maintenance . Different views on capital maintenance result in two models of changing price accounting : general price level accounting and current cost accounting .