新的企业会计准则中计量属性、存货准则、固定资产准则、职工薪酬准则以及租赁准则的变化,直接影响着军品成本和价格。军品审价工作应适应这种新的变化,关注军品生产企业生产耗用的各种材料以及低值易耗品和包装物的会计处理方法,合理审查固定资产折旧计提基础及折旧金额等问题。 The new Accounting Standards for Business Enterprises measurement of inventory attributes, inventory criteria, fixed assets guidelines, staff compensation guidelines and changes in leasing guidelines, a direct impact on military costs and prices. The price-fixing of military products should be adapted to this new change. Concerned about the various types of materials consumed by military production enterprises and the accounting treatment methods of low-value consumables and packaging materials, a reasonable review of the basis for depreciation of fixed assets and depreciation amounts .