Formula Accounting
提出一种名为公式会计的简单扩展，用电子表格式公式替代传统日记账中的固定数值，以低成本实现资产和负债价值的连续变动建模，适用于市值会计或通胀会计。
Abstract Conventional constant-value journal entries are an awkward tool for recording changes in value that occur continuously over time. This paper describes a simple extension to computer-based double-entry accounting, called Formula Accounting, that enables time-varying asset and liability values to be modelled as easily as conventional journal entries model discrete events. In a Formula Accounting general ledger system, constant values in journal entries and ledger account balances are replaced by formulae like those in spreadsheets. Whenever a balance is displayed on a computer screen or in a report, the computer simply evaluates the formula and displays the number. The main advantage of Formula Accounting over conventional constant-journal-entry accounting is its potential for lowering the cost of incorporating current values into the accounts. It might therefore be used advantageously for mark-to-market accounting or for any form of inflation accounting.