论文部分内容阅读
《经济特区报》载文介绍:库存商品价值按进货时成本计算,在市场调节为主的条件下,不能及时反映出商品价格浮动幅度和积压商品贬值等情况,掩盖了行情变化和经营失策带来的亏损.为了解决这一问题,蛇口工业区管委会通过深入调查研究,决定从今年三月份起,无论什么商品,进货半年后还没售出,帐面价值从第七个月开始,按进货成本百分之三逐月递减;如果进货三年三个月还没售出,则整笔亏空.
The “Special Economic Zone Daily” published an article describing: The value of inventories is based on the cost of purchases. Under the conditions of market adjustment, it cannot timely reflect the fluctuation of commodity prices and the depreciation of backlogs, and masks the changes in market conditions and business misconduct. In order to solve this problem, in order to solve this problem, the management committee of Shekou Industrial Zone decided to conduct an in-depth investigation and study and decided that starting from March this year, no matter what the goods, the goods were not sold after six months, and the book value started from the seventh month. According to the purchase cost, 3% is declining month by month; if the goods have not been sold for 3 months and 3 months, the whole loan will be short-term.