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2.存货减值存货是指企业在日常生产经营过程中持有以备出售,或者仍然处在生产过程,或者在生产或提供劳务过程中消耗的材料或物料等,包括库存的、加工中的、在途的各类材料、商品、在产品、半成品、产成品、包装物、低值易耗品等。存货按照取得时的成本计量,期末时应当按照成本与可变现净值孰低计量。可变现净值是指企业在正常经营过程中,以估计售价减去估计完工成本及销售所必须的估计费用后的价值。《企业会计制度》规定,企业应当在期末对存货进行全面清查,如由于存货毁损、全部或部分陈旧过时或销售价格低于成本等原因,使存货成本高于可变现净值的,应按可变现净值
2. Inventories impairment Inventories are materials or materials held by an enterprise for sale in the course of daily production or operation, or still in the process of production or consumed in the process of production or rendering of services, including inventory, processing , All kinds of materials in transit, commodities, products, semi-finished products, finished products, packaging, low value consumables. The inventories are measured according to the cost of acquisition and should be measured at the lower of cost and net realizable value at the end of the period. Net realizable value is the value of the company's estimated selling price, less the estimated costs of completion and the estimated costs necessary to make the sale, in the normal course of business. According to the “Accounting System for Business Enterprises”, enterprises should carry out a comprehensive inventory of inventories at the end of the period. If the cost of inventories is higher than the net realizable value due to inventory damage, all or part of obsolescence or sales price lower than cost, net worth