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存货是企业一项很重要的资产 ,所占的比重较大 ,合理选择存货的计价方法对企业的经营成果有着重要的影响。本文试从存货计价方法的选择对企业经营成果的影响这一角度 ,讨论如何确定存货计价方法。一、选择存货计价方法的标准存货计价方法的不同是由于存货成本流转与实物流转不?
Inventory is a very important asset of an enterprise, accounting for a large proportion. The reasonable pricing method of selecting inventory has an important influence on the operating results of an enterprise. This article tries to discuss how to determine the inventory valuation method from the perspective of the impact of the inventory valuation method on the business results. First, the choice of stock valuation method The standard method of inventory valuation is due to the inventory cost transfer and physical transfer is not?