不用翻译工具翻译!摘要：通货膨胀已经成为现代经济发展过程中不可避免的现象,而我国的会计计价方式主要是以历史成本计价,这种

不用翻译工具翻译!
摘要：通货膨胀已经成为现代经济发展过程中不可避免的现象,而我国的会计计价方式主要是以历史成本计价,这种传统的会计计价已经不能满足现代的社会的需要.通货膨胀对会计的影响及其深远.,会计环境发生了许多变化,作为会计核算的基本前提的会计假设也面临着巨大的冲击,至此我们应如何面对和和使用哪些会计政策来应对通货膨胀.本文试对通货膨胀的成因、从会计理论与实务、信息的真实性分析通货膨胀对会计的影响.分析了膨胀会计模式、从如何消除通货膨胀对会计的短期和长期影响提出了几点建议.

Abstract:Inflation has become an inevitable phenomenon of modern economic development.And the main methods of accounting valuation is according to the historical cost in our nation.This traditional patter is far from meeting the needs of modern society.It profoundly affects the accounting.…Many changes have been taken place in the ccounting environment.The accounting assumptions,as the basic premise,are also facing great impracts.We must face and adopt accounting policies to deal with the inflation (原文不通顺).This article tries to make a brief analysis of accounting,causing by inflation,in terms of accounting theory and practice,the authenticity of the information.And it also analysises the expansion of the accounting model,makes several suggestions on how to eliminate the short and long term effects of inflation to the accounting.
再问： 在通货膨胀发生时，采用传统历史成本会计模式，既不能保证会计信息的真实可靠。也不能使货币和实物资本得到维护，无法维持生产经营能力。这种传统的会计计价已经不能满足现代的社会的需要，通货膨胀对会计的影响极其深远。本文从企业的财务状况、经营成果、会计资料等方面介绍了通货膨胀对会计的影响，分析了通货膨胀会计计量的四种模式，并做出了评价。总结并提出重编财务报表等方法应对通货膨胀会计的具体措施。
再答： When inflation occurs, by using the traditional historical cost accounting model, neither the authenticity and reliability of accounting information can be guaranteed nor the monetary and physical capital can be maintained, it is same to the production and management capacity. The traditional accounting valuation can not meet the needs of modern society, and the inflation profoundly affect the accounting. This paper presents the effects from enterprise’s financial situation, operating, accounting information, etc. aspects, and analysis the four measurement models of accounting in inflation, meanwhile make the comment on the models. it ultimately summarize and presente a method of recompiling financial statements and the others to deal with inflation.(原文不通顺，还得改)