外文翻譯--通貨膨脹對會計的影響

1、<p>　　中文3360字，2008單詞</p><p><b>　　外文文獻翻譯</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>　　通貨膨脹對會計的影響</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、消費和投資領域價水平數(shù)的上漲。在某些時期，沒有人注意同伙膨脹，但是又不能忽視它。我們可以說當價格水平顯著增長時，一定繼續(xù)討論著個問題。在這篇文章中，我分析了通貨膨脹對會計的影響。例如我比較可供選擇的會計方法。</p><p>　　關鍵詞： 通貨膨脹，財務

54、報表 ，歷史成本法 ，現(xiàn)時成本法，替代通貨膨脹會計方法</p><p>　　考慮到通貨膨脹，我們應該注意外國學者討論的價格指數(shù)變化有兩種：</p><p>　　1、一般價格水平的變化</p><p>　　2、具體到某項資產的價格水平變化</p><p>　　斯洛伐克的會計準則對待通貨膨脹問題不用特殊和復雜的方法，但也有一些例外，為了防止應收

55、賬款的通貨膨脹，會計主體通過壞賬準備來應對。在國際會計準則框架下的國際會計財務報告，第29條《惡性通貨膨脹經濟中的財務報告》中，指出編制財務報表消除貨幣的通貨膨脹影響在惡性通貨膨脹經濟下毫無用處。從不同時期的業(yè)務和項目的金額比較，甚至是同一會計期間內比較，貨幣以這樣的速度失去購買力，是一種誤導。怎樣才算正確的應用，這是一個見仁見智的問題。</p><p>　　按會計原則之一，歷史成本計價 ，說明當業(yè)務發(fā)生時商品和

56、服務是按照原來所花費的成本入賬。這種會計模式在歷史成本中的財務報表中，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務報表中的貨幣在不同時期可能有不同的購買力，這不利于評估財務報表。另一方面，歷史成本法在財務報表中更加客觀，因為記錄的價值是基于交易雙方各自的經濟利益。還有更多的會計概念是利用復雜的金融系統(tǒng)來消除通貨膨脹的影響。用新的會計制度代替?zhèn)鹘y(tǒng)的會計制度，是因為傳統(tǒng)會計制度的報表中的歷史成本法沒

57、有考慮價格水平的變動。</p><p>　　下面會解釋會計制度中兩種價格水平變動：</p><p>　　1、不變幣值會計：一般價格水平的調整會考慮價格水平的變動。</p><p>　　2、現(xiàn)行成本會計：又稱現(xiàn)行成本/名義貨幣會計，計量當前的資產、債務和股票的價值。</p><p>　　它不是計量特定資產的具體價格變化而是一般價格水平的變化。&

58、lt;/p><p>　　根據(jù)事實的描述，我們可把主要的財務報告原則，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，了解財務報告的替代方案。</p><p>　　根據(jù)事實的描述，我們可把主要的財務報告原則，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：替代通貨膨脹會計方法</p

59、><p>　　上面表格描述了兩個方面：按單位變化計價（名義貨幣或不變幣值）和按基礎計價（歷史成本或現(xiàn)時成本）。</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務報表沒有考慮通貨膨脹因素，所以他們既沒有反映一般價格水平的變動，也沒有反映在處理非貨幣性項目的價格水平變動。</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務報告，用現(xiàn)時的貨幣購買力重新計算當時的歷史成本。這個模式還可以在通貨膨脹時期計量凈現(xiàn)金購買力是實際收益還是虧損的。這個模式僅僅反映一般幾個水平的變動，而沒有反映具體商品和服務的價格變動。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被國際會計準則委員會(IASC)重申支持所有會計賬戶使用不變幣值，也適用于國際會計準則第29條惡性通貨膨脹經濟中的財務報告。當然，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>　?、谕ㄘ浥蛎泴崉諘嫷挠绊懲ǔＡ钊瞬话?。因為相對價格的變動被具體價格的變動所掩蓋，所以這個模型使用一般價格水平，也就是說，當通貨膨脹越高時，這個模型越有用。&l

62、t;/p><p><b>　　現(xiàn)時成本/名義貨幣</b></p><p>　　現(xiàn)時成本/名義貨幣模式下的財務報表反映了特定資產的具體價格變動，因為是基于當前價格計價，而不是一般貨幣購買力的變動。</p><p>　　現(xiàn)時成本/不變幣值 </p><p>　　現(xiàn)時成本/不變幣值模式下的財務報表反映的這兩種模式結果，商品和服務的

63、一般通貨膨脹和價格變化都由公司承受?，F(xiàn)時成本/不變幣值模式下的財務報表用不變幣值表示的價格記錄各項項目的價格。運用這種方法的財務報表的主要目的是表示所有被記錄項目的當前價值，提供給管理層作決策依據(jù)。明確目的是重要的，因為管理層必須評估當前的形式，以作出有關未來的決策。現(xiàn)時成本與大多數(shù)決定有關，雖然這個模式概念上是正確的，但是真正執(zhí)行起來卻有重大問題，因為很難客觀地和準確地確定現(xiàn)時成本。一些經理和會計師認為記錄的有關現(xiàn)時價格的信息是基于主

64、觀數(shù)據(jù)上的估計。然而，現(xiàn)時成本/不變幣值模式下的財務報表不需要經常記錄價格變動信息。假如才報表中貨幣性項目的價值是等于歷史成本/名義貨幣模式下財務報表中所表示的價值，那么必須計算從貨幣性項目中增加或虧損的貨幣夠買力。假如非貨幣性項目的現(xiàn)時價格是由實際價格指數(shù)決定的，那么可以計算來自非貨幣性項目的實際收益或虧損。這也被稱為持有資產和負債的實際持有收益或實際持有虧損。與歷史成本/不變幣值會計模式下的財務報表相比，現(xiàn)時成本/不變幣值會計模式下

65、的財務報表記錄了貨幣項性目和非貨幣性項目的貨幣購買力</p><p>　　作為例證，我在下面用比較簡明的利用各種會計方法的美國公司財務報表 。</p><p>　　表格2：資產負債表可供選擇的會計方法比較</p><p>　　表格3：損益表可選擇的會計方法比較</p><p>　　該公司的聲明顯示資產負債表和損益表中未分配利潤的區(qū)別。<

66、/p><p>　　表格4：比較可供選擇會計方法中的未分配利潤</p><p>　　從以上結果比較可知，財務報表中一般價格水平或具體價格的變化是影響依據(jù)財務報表所使用的會計方法。</p><p>　　個別財務報告項目價值的變換根據(jù)描述的會計核算方法和接下來的幾個步驟。</p><p>　　現(xiàn)時成本/名義貨幣會計模式</p><p

67、>　　該模式以歷史成本記錄個別項目的價值</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．將資產負債表分為貨幣性項目和非貨幣性項目</p><p>　　2．資產負債表按歷史成本記錄的貨幣性項目（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，資產負債表中的這些項目的重置成本等于歷史成本。</p><p>　　3．資產負債表中的非貨幣性項目（如存貨、土地等）會因為通貨膨脹而改變。因此，它會在表格中用一般物價指數(shù)重新計價。</p><p>　　4．利潤表中，所有項目都被認為是非貨幣性的，所以它們也會因為通貨膨脹而改變。</p><p>　　5．計算貨幣性項目的期初余額和期末余額購買力的增加或損

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

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

71、;p>　　現(xiàn)時成本/不變幣值模式下的非貨幣性項目實際損益計算，與歷史成本/不變幣值模式下不同。非貨幣性項目的實際損益會表現(xiàn)在當期利潤表中。</p><p>　　未分配利潤的重新計算的價值與歷史成本/不變幣值會計模式相似。</p><p><b>　　總結</b></p><p>　　在財務報表中匯總不同時期的數(shù)據(jù)時，現(xiàn)金會由于通貨膨脹有不