帥氣的高頓網(wǎng)校小編為各位ACCA學(xué)員整理了財(cái)務(wù)術(shù)語(yǔ)的中英對(duì)照大全，以下是 物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量篇：
        物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量
　　物價(jià)變動(dòng)之會(huì)計(jì) Price-level changes accounting
　　一般物價(jià)水平會(huì)計(jì) General price-level accounting
　　貨幣購(gòu)買(mǎi)力會(huì)計(jì) Purchasing-power accounting
　　統(tǒng)一幣值會(huì)計(jì) Constant dollar accounting
　　歷史成本 Historical cost
　　現(xiàn)行價(jià)值會(huì)計(jì) Current value accounting
　　現(xiàn)行成本 Current cost
　　重置成本 Replacement cost
　　物價(jià)指數(shù) Price-level index
　　國(guó)民生產(chǎn)總值物價(jià)指數(shù) Gross national product implicit price deflator (or GNP deflator)
　　消費(fèi)物價(jià)指數(shù) Consumer price index (or CPI)
　　批發(fā)物價(jià)指數(shù) Wholesale price index
　　貨幣性資產(chǎn) Monetary assets
　　貨幣性負(fù)債 Monetary liabilities
　　貨幣購(gòu)買(mǎi)力損益 Purchasing-power gains or losses
　　資產(chǎn)持有損益 Holding gains or losses
　　未實(shí)現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or losses