外文翻譯--通貨膨脹對會(huì)計(jì)的影響

1、<p>　　中文3360字，2008單詞</p><p><b>　　外文文獻(xiàn)翻譯</b></p><p><b>　　原文：</b></p><p>　　INFLATION IN ACCOUNTING</p><p>　　INFLA?IA ÎN CONTABILITATE<

2、;/p><p>　　AL?BETA SUHÁNYIOVÁ *</p><p>　　In general, inflation represents decrease of purchasing power of money. It is shown as increase in price level in production, consumption and inves

3、tment area. In certain periods, nobody pays attention to inflation problem, but on the other hand matter is not unnoticed. We can say, that discussion about this matter are continuous, when price level increase signific

4、antly. I analyzed in this article methods that are used in accounting for adjusting the effects of inflation. In example I compare al</p><p>　　Key words: Inflation, financial statements, measurement at histo

5、rical costs, measurement at current cost, alternative inflation accounting methods.</p><p>　　Considering inflation, we should mention that foreign authors frequently discuss about changes in price level. T

6、his term includes two categories of price changes:</p><p>　　Ø price changes in general price level, </p><p>　　Ø price changes in specific items of assets. </p><p>　　Slovak

7、 accounting standards does not treat with inflation problem in specific and complex way. But there are some exceptions. In case of receivable valued in inflationary currency, accounting entity reflects this fact by creat

8、ing provision against receivable. Within the framework of international legal regulations International Financial Reporting Standards IAS/IFRS, in standard IAS 29 – Financial Reporting in Hyperinflationary Economies, sta

9、te that financial statements prepared in hyperinflatio</p><p>　　One of accounting principles – valuation in historical costs (historical cost) – states that goods and services are valued at their original co

10、st when transaction occurred. Financial statements in historical costs, called also as a financial statements under accounting method Historical Cost/Nominal Dollar (HC/ND), are influenced during periods of significant i

11、nflations negatively due to decrease in purchase power of money. Effect of inflation is that the same amount of money in the financial st</p><p>　　There are more concepts of accounting, which are using price

12、 indices (based on category of price change) for creation of complex financial systems to eliminate effects of inflation. Mentioned accounting systems represent alternatives to traditional accounting system – reporting i

13、n historical costs (HC/ND) without adjustments considering changes in price level. </p><p>　　With regard to two types of changes in price level, there are two accounting systems described below: </p>

14、<p>　　1、Constant Dollar Accounting – accounting of stable (constant) currency, or General Price – Level Adjusted Accounting – accounting considering changes in general price level. </p><p>　　2、Current C

15、ost Accounting – accounting of current cost, or Current Value Accounting – accounting of current prices –measures current values of assets, liabilities and equity. It measures rather changes in specific prices of particu

16、lar assets than changes in general price level. </p><p>　　Mentioned distinguishing is important for understanding of alternatives of financial reporting. </p><p>　　Based on described facts we

17、can classify main principles of financial reporting, including normally used method HC/ND, as follows:</p><p>　　Table 1: Matrix of alternative inflationary accounting methods </p><p>　　In above

18、 matrix are described two aspects: change in unit of measurement (Nominal or Constant Dollar) and change in basis of valuation (historical or current cost). </p><p>　　HISTORICAL COST/NOMINAL DOLLAR </p&g

19、t;<p>　　As it was mentioned above, financial statements under method HC/ND are not adjusted for inflation. They did not reflect neither changes in general price level or changes in specific prices of particular as

20、sets by the time of selling, disposal, write off or donation. </p><p>　　HISTORICAL COST/CONSTANT DOLLAR </p><p>　　It is opposite to accounting method HC/ND. Financial statements under method HC/

21、CD record inflation effects by restating of historical costs in terms of actual (current) purchase power of dollar. This method also measures real gains or losses of purchase power of net cash items held during the perio

22、d of inflation. It reflects only changes in general price level and not in current changes in prices of goods and services purchased by the entity. It represents the most using method. Mentioned alter</p><p>

23、;　　Ø restating all accounts in constant dollars is recommended also by International Accounting Standards Committee (IASC) or International Accounting Standard Board (IASB) for using in hyperinflationary economics (

24、IAS 29). In some countries after periods of high inflation (e.g. Brazil and Mexico), were used different variants of restating, </p><p>　　Ø effect of inflation on entities’ accounting is usually more d

25、isturbing as effects of relative price changes which are covered by specific price index. This model uses general price index, i.e. model becomes more useful when inflation is higher. </p><p>　　CURRENT COST/

26、NOMINAL DOLLAR </p><p>　　Financial statements under method CC/ND reflect change in specific prices of particular assets because the valuation is based on current prices and does not reflect changes in genera

27、l purchase power of dollar. </p><p>　　CURRENT COST/CONSTANT DOLLAR </p><p>　　Financial statements under method CC/CD reflect effects of both methods, general inflation and changes in specific p

28、rices paid by company for goods and services. Financial statements under method CC/CD record individual items in their current prices and express current prices in constant dollars. Main purpose of financial statements o

29、f this method is to present current value of all recorded items to managers making decisions. Stated purpose is important because managers have to evaluate current </p><p>　　As an illustration, I stated belo

30、w comparison of condensed financial statements of American company using various alternative accounting methods. </p><p>　　Table 2: Balance Sheet comparison of alternative accounting methods</p><p

31、>　　Table 3: Income Statement comparison of alternative accounting methods</p><p>　　The company shows also statement of non-distributed profit, which explains differences in Balance Sheet and Income Statem

32、ent.</p><p>　　Table 4: Comparison of Non – distributed profit statement under alternative accounting methods</p><p>　　From the comparison above results, that effect of changes in general price l

33、evel or in particular specific prices significantly modifies values of financial statements depending on used accounting method. </p><p>　　Transformation of individual items ‘values of financial statements

34、differs depending on described accounting methods and consists of few steps described there in after.</p><p>　　HC/ND ACCOUNTING METHOD </p><p>　　This method records values of individual items of

35、 financial statements based on historical costs. </p><p>　　HC/CD ACCOUNTING METHOD </p><p>　　Basis of method is as follows: </p><p>　　1、Dividing of balance sheet items on monetary

36、 and non-monetary items. </p><p>　　2、Recording of balance sheet monetary items at historical costs – value of monetary items (e.g. cash in hand, cash on bank accounts and so on) is due to inflation not chan

37、ged. Therefore the value of these items in restated balance sheet is equal to historical costs. </p><p>　　3、Restatement of historical costs of balance sheet non-monetary items–value of non-monetary items (e.

38、g. inventories, land and so on) is due to inflation changed and therefore it is restated using general price index (consumer price index – CPI). </p><p>　　4、Restatement of income statement items – all item

39、s are considered to be non-monetary, therefore they are restated using the same concept as non-monetary items of balance sheet described in paragraph 3. </p><p>　　5、Calculation of gain (loss) of purchase po

40、wer from monetary items. It represents restatement of opening balance of period using general price index (described in paragraph 3) and computation of closing balance. Gain (loss) of purchase power from monetary items i

41、s difference between closing balance recorded in accounting on the basis of historical costs and restated closing balance. The gain (loss) of purchase power from monetary items is stated in income statement and it increa

42、se (decrease) cal</p><p>　　6、Restatement of statement of non-distributed profit–using general price index are recalculated items that decrease profit calculated in the income statement after deduction of

43、gain (loss) of purchase power from monetary items.</p><p>　　CC/CD ACCOUNTING METHOD </p><p>　　Preparation of financial statements under method CC/CD consists of the following steps: </p>

44、<p>　　1、Recording of monetary items at historical costs (as using method HC/CD). </p><p>　　2、Determination of current prices of non-monetary balance sheet items through summary of current prices, specif

45、ic price index, and expert’s opinion and so on. </p><p>　　3、Restatement of income statement items – revenues are recorded at historical costs after restatement by general price index (as in method HC/ND) an

46、d expenses are recorded at current costs restated by general price index. </p><p>　　4、Calculation of gain (loss) of purchase power from monetary items (described in method HC/CD). </p><p>　　5、C

47、alculation of real gain (loss) from non-monetary items. It is difference between value of non-monetary items recorded using method HC/CD and value of non-monetary items recorded using method CC/CD. Real gain (loss) from

48、non-monetary items is also shown in income statement and it increase (decrease) profit (loss) of current accounting period </p><p>　　6、Restatement of values in statement of non-distributed profit – similarly

49、 as in accounting method HC/CD.</p><p>　　CONCLUSION </p><p>　　In financial statements met together historical costs valid in different periods, when cash had due to inflation different purchase

50、power. It causes inflationary deformity in value of expenses, revenues, recognized value of assets, liabilities, equity and in value of calculated income from operations. Consequently, deformity influences ratios of fina

51、ncial analysis and could influence also financial decision and strategy resulting from financial analysis.</p><p>　　It is important to show data influenced by inflation in adjusted, restated financial statem

52、ents. This is required especially from big companies due to proper evaluation of their financial performance.</p><p>　　LUCR?RI ?TIIN?IFICE, SERIA I, VOL. XI (3)</p><p><b>　　譯文：</b>&l

53、t;/p><p>　　通貨膨脹對會(huì)計(jì)的影響</p><p>　　一般而言，通貨膨脹代表貨幣的購買力下降。它顯示為生產(chǎn)、消費(fèi)和投資領(lǐng)域價(jià)水平數(shù)的上漲。在某些時(shí)期，沒有人注意同伙膨脹，但是又不能忽視它。我們可以說當(dāng)價(jià)格水平顯著增長時(shí)，一定繼續(xù)討論著個(gè)問題。在這篇文章中，我分析了通貨膨脹對會(huì)計(jì)的影響。例如我比較可供選擇的會(huì)計(jì)方法。</p><p>　　關(guān)鍵詞： 通貨膨脹，財(cái)務(wù)

54、報(bào)表 ，歷史成本法 ，現(xiàn)時(shí)成本法，替代通貨膨脹會(huì)計(jì)方法</p><p>　　考慮到通貨膨脹，我們應(yīng)該注意外國學(xué)者討論的價(jià)格指數(shù)變化有兩種：</p><p>　　1、一般價(jià)格水平的變化</p><p>　　2、具體到某項(xiàng)資產(chǎn)的價(jià)格水平變化</p><p>　　斯洛伐克的會(huì)計(jì)準(zhǔn)則對待通貨膨脹問題不用特殊和復(fù)雜的方法，但也有一些例外，為了防止應(yīng)收

55、賬款的通貨膨脹，會(huì)計(jì)主體通過壞賬準(zhǔn)備來應(yīng)對。在國際會(huì)計(jì)準(zhǔn)則框架下的國際會(huì)計(jì)財(cái)務(wù)報(bào)告，第29條《惡性通貨膨脹經(jīng)濟(jì)中的財(cái)務(wù)報(bào)告》中，指出編制財(cái)務(wù)報(bào)表消除貨幣的通貨膨脹影響在惡性通貨膨脹經(jīng)濟(jì)下毫無用處。從不同時(shí)期的業(yè)務(wù)和項(xiàng)目的金額比較，甚至是同一會(huì)計(jì)期間內(nèi)比較，貨幣以這樣的速度失去購買力，是一種誤導(dǎo)。怎樣才算正確的應(yīng)用，這是一個(gè)見仁見智的問題。</p><p>　　按會(huì)計(jì)原則之一，歷史成本計(jì)價(jià) ，說明當(dāng)業(yè)務(wù)發(fā)生時(shí)商品和

56、服務(wù)是按照原來所花費(fèi)的成本入賬。這種會(huì)計(jì)模式在歷史成本中的財(cái)務(wù)報(bào)表中，也被稱作歷史成本/不變幣值，受通貨膨脹期間貨幣購買力減少影響。通貨膨脹的影響是相同財(cái)務(wù)報(bào)表中的貨幣在不同時(shí)期可能有不同的購買力，這不利于評估財(cái)務(wù)報(bào)表。另一方面，歷史成本法在財(cái)務(wù)報(bào)表中更加客觀，因?yàn)橛涗浀膬r(jià)值是基于交易雙方各自的經(jīng)濟(jì)利益。還有更多的會(huì)計(jì)概念是利用復(fù)雜的金融系統(tǒng)來消除通貨膨脹的影響。用新的會(huì)計(jì)制度代替?zhèn)鹘y(tǒng)的會(huì)計(jì)制度，是因?yàn)閭鹘y(tǒng)會(huì)計(jì)制度的報(bào)表中的歷史成本法沒

57、有考慮價(jià)格水平的變動(dòng)。</p><p>　　下面會(huì)解釋會(huì)計(jì)制度中兩種價(jià)格水平變動(dòng)：</p><p>　　1、不變幣值會(huì)計(jì)：一般價(jià)格水平的調(diào)整會(huì)考慮價(jià)格水平的變動(dòng)。</p><p>　　2、現(xiàn)行成本會(huì)計(jì)：又稱現(xiàn)行成本/名義貨幣會(huì)計(jì)，計(jì)量當(dāng)前的資產(chǎn)、債務(wù)和股票的價(jià)值。</p><p>　　它不是計(jì)量特定資產(chǎn)的具體價(jià)格變化而是一般價(jià)格水平的變化。&

58、lt;/p><p>　　根據(jù)事實(shí)的描述，我們可把主要的財(cái)務(wù)報(bào)告原則，包括正常使用歷史成本/不變幣值模式分類，如下：</p><p>　　重要的區(qū)別是，了解財(cái)務(wù)報(bào)告的替代方案。</p><p>　　根據(jù)事實(shí)的描述，我們可把主要的財(cái)務(wù)報(bào)告原則，包括正常使用歷史成本/不變幣值模式分類，如下：</p><p>　　表格1：替代通貨膨脹會(huì)計(jì)方法</p

59、><p>　　上面表格描述了兩個(gè)方面：按單位變化計(jì)價(jià)（名義貨幣或不變幣值）和按基礎(chǔ)計(jì)價(jià)（歷史成本或現(xiàn)時(shí)成本）。</p><p>　　歷史成本/ 名義貨幣</p><p>　　由于上面所提到的，在歷史成本/名義貨幣模式下的財(cái)務(wù)報(bào)表沒有考慮通貨膨脹因素，所以他們既沒有反映一般價(jià)格水平的變動(dòng)，也沒有反映在處理非貨幣性項(xiàng)目的價(jià)格水平變動(dòng)。</p><p>

60、;<b>　　歷史成本/不變幣值</b></p><p>　　它與歷史成本/名義貨幣模式剛好相反。在通貨膨脹因素的影響下，歷史成本/不變幣值模式下的財(cái)務(wù)報(bào)告，用現(xiàn)時(shí)的貨幣購買力重新計(jì)算當(dāng)時(shí)的歷史成本。這個(gè)模式還可以在通貨膨脹時(shí)期計(jì)量凈現(xiàn)金購買力是實(shí)際收益還是虧損的。這個(gè)模式僅僅反映一般幾個(gè)水平的變動(dòng)，而沒有反映具體商品和服務(wù)的價(jià)格變動(dòng)。它是支持大多數(shù)的使用方法，其它例外情況如下：</p

61、><p>　　①被國際會(huì)計(jì)準(zhǔn)則委員會(huì)(IASC)重申支持所有會(huì)計(jì)賬戶使用不變幣值，也適用于國際會(huì)計(jì)準(zhǔn)則第29條惡性通貨膨脹經(jīng)濟(jì)中的財(cái)務(wù)報(bào)告。當(dāng)然，在一些高通貨膨脹的國家如巴西、墨西哥，分別使用了此模式上引申的方法。</p><p>　　②通貨膨脹對實(shí)務(wù)會(huì)計(jì)的影響通常令人不安。因?yàn)橄鄬r(jià)格的變動(dòng)被具體價(jià)格的變動(dòng)所掩蓋，所以這個(gè)模型使用一般價(jià)格水平，也就是說，當(dāng)通貨膨脹越高時(shí)，這個(gè)模型越有用。&l

62、t;/p><p><b>　　現(xiàn)時(shí)成本/名義貨幣</b></p><p>　　現(xiàn)時(shí)成本/名義貨幣模式下的財(cái)務(wù)報(bào)表反映了特定資產(chǎn)的具體價(jià)格變動(dòng)，因?yàn)槭腔诋?dāng)前價(jià)格計(jì)價(jià)，而不是一般貨幣購買力的變動(dòng)。</p><p>　　現(xiàn)時(shí)成本/不變幣值 </p><p>　　現(xiàn)時(shí)成本/不變幣值模式下的財(cái)務(wù)報(bào)表反映的這兩種模式結(jié)果，商品和服務(wù)的

63、一般通貨膨脹和價(jià)格變化都由公司承受。現(xiàn)時(shí)成本/不變幣值模式下的財(cái)務(wù)報(bào)表用不變幣值表示的價(jià)格記錄各項(xiàng)項(xiàng)目的價(jià)格。運(yùn)用這種方法的財(cái)務(wù)報(bào)表的主要目的是表示所有被記錄項(xiàng)目的當(dāng)前價(jià)值，提供給管理層作決策依據(jù)。明確目的是重要的，因?yàn)楣芾韺颖仨氃u估當(dāng)前的形式，以作出有關(guān)未來的決策。現(xiàn)時(shí)成本與大多數(shù)決定有關(guān)，雖然這個(gè)模式概念上是正確的，但是真正執(zhí)行起來卻有重大問題，因?yàn)楹茈y客觀地和準(zhǔn)確地確定現(xiàn)時(shí)成本。一些經(jīng)理和會(huì)計(jì)師認(rèn)為記錄的有關(guān)現(xiàn)時(shí)價(jià)格的信息是基于主

64、觀數(shù)據(jù)上的估計(jì)。然而，現(xiàn)時(shí)成本/不變幣值模式下的財(cái)務(wù)報(bào)表不需要經(jīng)常記錄價(jià)格變動(dòng)信息。假如才報(bào)表中貨幣性項(xiàng)目的價(jià)值是等于歷史成本/名義貨幣模式下財(cái)務(wù)報(bào)表中所表示的價(jià)值，那么必須計(jì)算從貨幣性項(xiàng)目中增加或虧損的貨幣夠買力。假如非貨幣性項(xiàng)目的現(xiàn)時(shí)價(jià)格是由實(shí)際價(jià)格指數(shù)決定的，那么可以計(jì)算來自非貨幣性項(xiàng)目的實(shí)際收益或虧損。這也被稱為持有資產(chǎn)和負(fù)債的實(shí)際持有收益或?qū)嶋H持有虧損。與歷史成本/不變幣值會(huì)計(jì)模式下的財(cái)務(wù)報(bào)表相比，現(xiàn)時(shí)成本/不變幣值會(huì)計(jì)模式下

65、的財(cái)務(wù)報(bào)表記錄了貨幣項(xiàng)性目和非貨幣性項(xiàng)目的貨幣購買力</p><p>　　作為例證，我在下面用比較簡明的利用各種會(huì)計(jì)方法的美國公司財(cái)務(wù)報(bào)表 。</p><p>　　表格2：資產(chǎn)負(fù)債表可供選擇的會(huì)計(jì)方法比較</p><p>　　表格3：損益表可選擇的會(huì)計(jì)方法比較</p><p>　　該公司的聲明顯示資產(chǎn)負(fù)債表和損益表中未分配利潤的區(qū)別。<

66、/p><p>　　表格4：比較可供選擇會(huì)計(jì)方法中的未分配利潤</p><p>　　從以上結(jié)果比較可知，財(cái)務(wù)報(bào)表中一般價(jià)格水平或具體價(jià)格的變化是影響依據(jù)財(cái)務(wù)報(bào)表所使用的會(huì)計(jì)方法。</p><p>　　個(gè)別財(cái)務(wù)報(bào)告項(xiàng)目價(jià)值的變換根據(jù)描述的會(huì)計(jì)核算方法和接下來的幾個(gè)步驟。</p><p>　　現(xiàn)時(shí)成本/名義貨幣會(huì)計(jì)模式</p><p

67、>　　該模式以歷史成本記錄個(gè)別項(xiàng)目的價(jià)值</p><p>　　歷史成本/不變幣值模式</p><p><b>　　主要原理如下：</b></p><p>　　1．將資產(chǎn)負(fù)債表分為貨幣性項(xiàng)目和非貨幣性項(xiàng)目</p><p>　　2．資產(chǎn)負(fù)債表按歷史成本記錄的貨幣性項(xiàng)目（例如庫存現(xiàn)金，銀行存款賬戶等等）即使是通貨膨脹也沒

68、有改變。因此，資產(chǎn)負(fù)債表中的這些項(xiàng)目的重置成本等于歷史成本。</p><p>　　3．資產(chǎn)負(fù)債表中的非貨幣性項(xiàng)目（如存貨、土地等）會(huì)因?yàn)橥ㄘ浥蛎浂淖儭Ｒ虼?，它?huì)在表格中用一般物價(jià)指數(shù)重新計(jì)價(jià)。</p><p>　　4．利潤表中，所有項(xiàng)目都被認(rèn)為是非貨幣性的，所以它們也會(huì)因?yàn)橥ㄘ浥蛎浂淖儭?lt;/p><p>　　5．計(jì)算貨幣性項(xiàng)目的期初余額和期末余額購買力的增加或損

69、失是用一般價(jià)格指數(shù)。貨幣性項(xiàng)目購買力的增加或減少不同于在歷史成本基礎(chǔ)上重新核算期末余額。貨幣性項(xiàng)目購買力的增減已經(jīng)記入到當(dāng)期利潤表中。</p><p>　　6．扣除貨幣性項(xiàng)目購買力的損益后，在損益表中用一般價(jià)格指數(shù)重新計(jì)算未分配利潤的減少。</p><p>　　現(xiàn)時(shí)成本/不變成本模式</p><p>　　該模式下編制財(cái)務(wù)報(bào)表的步驟如下：</p><

70、;p>　　按歷史成本記錄貨幣性項(xiàng)目。</p><p>　　對資產(chǎn)負(fù)債表中非貨幣性項(xiàng)目實(shí)際價(jià)值的確定，可以參照具體價(jià)格和專家意見等等。</p><p>　　利潤表中，收入是按照歷史成本記錄，然后用一般價(jià)格指數(shù)重置。費(fèi)用是按現(xiàn)時(shí)成本記錄，用一般價(jià)格指數(shù)重置。</p><p>　　貨幣性項(xiàng)目購買力損益的計(jì)算和歷史成本/不變幣值模式相同。</p><

71、;p>　　現(xiàn)時(shí)成本/不變幣值模式下的非貨幣性項(xiàng)目實(shí)際損益計(jì)算，與歷史成本/不變幣值模式下不同。非貨幣性項(xiàng)目的實(shí)際損益會(huì)表現(xiàn)在當(dāng)期利潤表中。</p><p>　　未分配利潤的重新計(jì)算的價(jià)值與歷史成本/不變幣值會(huì)計(jì)模式相似。</p><p><b>　　總結(jié)</b></p><p>　　在財(cái)務(wù)報(bào)表中匯總不同時(shí)期的數(shù)據(jù)時(shí)，現(xiàn)金會(huì)由于通貨膨脹有不