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一个企业的最重要的资产就是存货,对企业价值、企业的会计核算、经营成果以及财务状况是否有影响就看选择的存货计价方法是否合理,而为了获得最大经济效益,因此企业在选择存货的计价方法时,要根据自身的特点来结合实际的情况选取符合要求的存货计价方法。本文主要详细分析了存货计价的相关方法,并且根据存货计价的方法进行详细探讨,以此来实现对存货计价方法的认识与研究。
The most important asset of an enterprise is inventory. Whether the selected inventory valuation method is reasonable in terms of enterprise value, enterprise accounting, business performance and financial status will be considered. In order to obtain maximum economic benefit, Pricing method, according to their own characteristics to the actual situation to select the inventory method to meet the requirements. This article analyzes in detail the relevant methods of inventory valuation, and in accordance with the method of inventory valuation in detail, in order to realize the understanding of inventory valuation methods and research.