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《广西会计》1991年第三期刊出了王云和刘春两同志与刘少赓同志商榷的两篇文章:《澄清关于资金时间价值的几个问题》(以下简称《王文》)和《也谈资金时间价值》(以下简称《刘文》)。笔者读后颇受启发,但感到两文中对资金时间价值的定义仍有欠妥之处,现提出一点看法,以求指教。《王文》认为“从资金时间价值的产生来看,资金时间价值应定义为资金在周转使用过程中因时间推移而产生的增殖”且“此增殖的大小随社会平均资金利润率或时间的变化而变化”。姑且不谈其
The third issue of Guangxi Accounting published two articles by comrades Wang Yun and Liu Shaoliang and Comrade Liu Shao-huan in the third issue of 1991: “Clarifying Several Issues Concerning the Time Value of Funds” (hereinafter referred to as “Wang Wen”) and “ Capital time value ”(hereinafter referred to as“ Liu Wen ”). Inspired by the author's reading, I feel that there is still a defect in the definition of the time value of capital in the two versions. I now put forward a few points to seek advice. According to Wang Wen, “from the time value of funds, the time value of funds should be defined as the proliferation of funds due to the passage of time in the process of using the capital” and “the size of this increase depends on the average profit rate of capital or time Change and change. ” Let alone talk about it