On the Two Approaches and Their Comparison on Capital Stocks Based on Perpetual Inventory Method
YE Fan-ni · Tongji yu xinxi luntan · 2011
Perpetual Inventory Method(PIM) is the primary means of capital stocks.We need think of relation,efficiency,renew demand rental price and depreciation of capital while accounting.The paper studies two approaches of capital stocks based on PIM: the traditional ways and new ways.Also the paper discriminates them which the new way is assumed to be geometric decline and hyperbolic decline.