During the era of inflation, the deny of assumption on stable currency produce the Account of Price Fluctuation or the modern Cost Control; In the age of informative, the extension of account basic body assumption is being expanded.

• 在通货膨胀时代，对币值稳定的假设的否定产生了物价变动会计或现时成本会计；在信息时代，会计主体假设的外延被扩展。