存货作为企业一项重要的流动资产,它的管理直接关系到企业的资金占用水平以及资产运作效率。因而期末存货计价方法的选择问题对企业期末的资产负债表与利润表反应的企业经营状况,都有着深刻的影响,选择不同的存货期末计价方法将会产生不同的报告利润和存货估价,从而最终影响企业的经济效益。 As an important liquid asset of an enterprise, its management is directly related to the level of fund occupation by the enterprise and the efficiency of assets operation. Therefore, the end-of-period inventory valuation method of choice issues on the end of the balance sheet and income statement business operations have a profound impact, choose different inventory end of the valuation method will produce different report profits and inventory valuation, and ultimately Affect the economic efficiency of enterprises.