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新企业会计准则的颁布对存货入账价值,发出计价及期末计价等多方面产生深远影响,这些影响减少了人为操纵企业利润的可能,使得存货的核算更加客观,科学,合理。
The promulgation of the new accounting standards for business enterprises has far-reaching impact on the recorded value of inventories, the pricing of issued inventories and the valuation at the end of the period. These effects reduce the possibility of human-controlled corporate profits and make the accounting of inventories more objective, scientific and reasonable.