存货期末计价的会计处理方法主要有两种:一是以美国为代表的对期末存货计价采用成本与市价孰低法(Lower of Cost or Market Value,简称LCM),另一种是以英国为代表的对期末存货计价采用成本与可变现净值孰低法(Lower of Cost or Net Realizable Value,简称LCN)。目前对于期末存货的计价采用成本与可变现净值孰低法的国家除了英 There are mainly two types of accounting treatment for the ending inventory: one is the Lower of Cost or Market Value (LCM) for the ending inventory valuation represented by the United States, and the other is the UK The lower of cost or net realizable value (LCN) is adopted for the valuation of the ending inventory. At present, the country adopting the lower of cost and net realizable value for the valuation of the ending inventory except for the United Kingdom