英语翻译摘要：物价变动是经济活动中一个极为敏感的问题,它既影响企业的生产经营活动,也影响到会计核算结果的真实性.物价因劳

英语翻译
摘要：物价变动是经济活动中一个极为敏感的问题,它既影响企业的生产经营活动,也影响到会计核算结果的真实性.物价因劳动生产率的变化、科学技术的飞速发展、货币价值、政策的变动、商品的市场供求关系的变动、垄断和竞争的作用等诸多因素的影响而发生变动.物价变动,会使以历史成本和币值稳定假设为基础进行的会计核算受到冲击.由于供求关系、市场结构、技术进步使得商品价格波动幅度加大,会使以历史成本和币值稳定假设为基础编报的财务报表和按历史成本会计提供的会计信息失去真实性.物价上涨将导致低估资产、少计成本和虚计利润,使企业处于清算状态；物价下跌,将导致高估资产、多摊成本和少计利润,使企业秘密准备得以形成,给国家税收带来损失.消除物价变动对会计核算的影响,真实地反映企业财务状况和经营成果,已成为会计核算的一个重要组成部分.因此我们应通过分析物价变动对会计核算的影响,并有针对性地提出了切实可行的减轻和消除这些影响的对策,从而防止会计信息失真,改进和完善我国企业的财务管理,推动整个社会主义市场经济的进步.
关键词：物价变动、会计核算、影响、消除对策

Price changes in economic activity is a very sensitive problem,it not only affects the production and operation of enterprises activities,also affect the authenticity of accounting results.Prices for labor productivity change,the rapid development of science and technology,monetary value,the change of policy,commodity market supply and demand changes,the role of monopoly and competition the influence of factors such as happens fluctuant.Price changes,can make the historical cost and currency stable hypothesis of accounting basis to suffer.As supply and demand,market structure,technical advances allow commodity price fluctuations increase,can make the historical cost and currency stable hypothesis primary financial statements based the historical cost accounting and accounting information provided by an lose authenticity.Rising prices will cause undervalued assets,less cost and virtual project project profits,causes the enterprise to be in liquidation state; The price will go down,will lead to overstate assets,much booth cost and less profit,make enterprise secret plan to prepare to form,losses from state tax.Eliminate price changes the influence of accounting,truly reflect an enterprise's financial position and operating results,has become one of the most important accounting component parts.So we should through the analysis of price changes accounting influence,and pertinently put forward the feasible reduce and eliminate these effects countermeasures,thereby preventing the distortion of accounting information,improve and perfect our country enterprise financial management,promote the progress of socialist market economy.