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现行会计的保本分析是根据总收入和总成本相等的原则来确定保本点。在这种习惯的保本分析法下,收入和成本是按原始成本计价的,而不考虑成本投入和收入实现的时间先后。这里所谓的保本是保住投资的原始成本,而没有包括投资的货币时间价值。其结果,企业虽然保住了原始投资额,却把这部分投资的时间价值暗亏进去了。大凡是资金都有个时间价值问题。不仅借入的资金有利息,企业的经营资金都有个利息问
The analysis of capital preservation in current accounting is based on the principle of equaling total income and total cost to determine the capital preservation point. Under this customary principal-guaranteed analysis method, revenue and costs are valued at the original cost, regardless of the timing of the cost input and income realization. The so-called preservation of capital here is to preserve the original cost of investment, but does not include the time value of money in investment. As a result, although the company has retained its original investment amount, it has lost the time value of this part of the investment. Most of the money has a time value problem. Not only does the borrowed funds have interest, but the company’s operating funds have interest.