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1、存货每年至少定期全面盘点一次,采用历史成本与市价孰低的方法估价。为防止高估损失,重估范围只限于单个品种帐面成本高出市价10％,并占存货总值的3～5％以上的大宗货物。存货估价原则上在年度决算时进行帐务处理。库存商品还可以在年末将存货逐项按最后进价(须低于帐面平均单价)进行一次全面调整。 2、在外汇汇率和物价大幅度上升时,允许固定资产以重置完全价值重估,但估价的盈余,只能作股东权益的增加,不能作为当年盈利。 3、固定资产的折旧年限按市政府现行规定办理(比1985年财政部的规定缩短50％)。企业如确实需要并经财税机关批准,可采用快速折旧法。因缩短了固定资产使
1. Inventories are fully inventoryed at least once a year, and they are valued using historical cost and market prices. In order to prevent overestimation of losses, the scope of revaluation is limited to bulk commodities where the book cost of a single item exceeds the market price by 10% and accounts for more than 3 to 5% of the total value of the inventory. Inventories are valued in principle and accounted for at the end of the year. Inventories may also be subject to an overall adjustment at the end of the year based on the final purchase price (which must be lower than the book average price). 2. When foreign exchange rates and prices rise substantially, fixed assets are allowed to be revalued by resetting the full value. However, the surplus of the valuation can only be used as an increase in shareholders’ equity and cannot be used as the current year’s profit. 3. The depreciation period of fixed assets shall be handled according to the current regulations of the municipal government (50% shorter than the provisions of the Ministry of Finance of 1985). If an enterprise really needs it and is approved by the financial and tax authorities, it can use the rapid depreciation method. Due to the shortened fixed assets