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20 0 2年 1月 1日起实施的《企业会计准则———存货》明确规定 :“存货在会计期末应当按照成本与可变现净值孰低计量。将存货减记至可变现净值而形成的减记金额在减记当期确认为费用。”但对企业集团之间的内部购销货物 ,购买方公司期末未实现对外销售而形成内部购销存货时 ,?
The Accounting Standards for Business Enterprises --- Inventories implemented on January 1, 2002 clearly stipulates that “inventories shall be measured at the lower of cost and net realizable value at the end of the accounting period. The inventories shall be written down to the net realizable value The amount of write-down is recognized as an expense in the current period of write-downs. ”However, when the internal purchase and sale of goods between the enterprise groups and the purchaser’s company do not achieve external sales at the end of the period to form an internal purchase and sale inventory?