1) constant money value stabilization
币值稳定假设
1.
Constant average social productivity of labour is the basis of historical cost measure attribute,constant money value stabilization is the basis of nominal moneytary measure unit.
历史成本会计原则的直接基础有两个 ,即社会平均劳动生产率不变假设和币值稳定假设。
2) Stable-dollar assumption
稳定货币假设
3) stable monetary unit postulate
稳定货币单位假设
4) steady currency
稳定币值
1.
Base on the analysis of China s economic finance situation,we consider that in the period of changing,especially in the period of deflation,we should implement steady currency policy,The central bank should base on the changing of economic finance situation,set up price index forewarn interval,adjust and control the currency supply nimbly.
基于对中国经济金融形势分析后认为,在转轨经济时期,特别是通货紧缩时期,应执行稳定币值的货币政策。
5) currency value stability
币值稳定
1.
The currency value stability goals of China\'s monetary policy have double meaning of the domestic price stability and foreign exchange rate stability in theory.
货币政策的币值稳定目标在理论上具有对内物价稳定、对外汇率稳定的双重含义。
6) monetary measurement assumption
币值不变假设
1.
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
2.
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation.
通货膨胀使传统会计的币值不变假设和历史成本计价原则受到前所未有的冲击。
补充资料：币值稳定假设（constant-dollarassumption）
会计核算在以货币为基本计量单位的前提或假设条件下，进一步作出的记账本位币的币值稳定的假设。与其他计量尺度不同，货币作为一种特殊的商品，其本身的价值是变动的。具体表现为货币的购买力是经常波动的，在通货膨胀期间，货币的购买力下降；在通货紧缩的情况下，货币的购买力上升。但在货币的购买力波动不大的情况下，可以合理假定所采用的记账本位币是一种稳定的计量单位，而不致对会计信息的有用性造成大的影响。然而，当货币的购买力发生在幅度的变动时，例如发生恶性通货膨胀（连续三年的通货膨胀率累计达到100）时，币值稳定假设不再成立，因而需要采用特价变动会计的特殊方法。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条