《企业会计制度》与《股份有限公司会计制度》相比较,虽然在具体内容上并没有多大差别,但在一些细小的地方还存在不少差异。本文仅就两种会计制度中存货跌价准备核算的变化问题作一分析。笔者认为,新出台的《企业会计制度》中存货跌价准备核算的变化主要表现在以下五个方面。一、改变了存货跌价准备的计提时间《企业会计制度》在“存货跌价准备”会计科目使用说明第二条中规定:“企业应当定期或者至少每年年度终了,对存货进行全面检查,如由于存货遭受毁损、全部 Although there is not much difference in specific content between the ”enterprise accounting system“ and ”the accounting system of the joint stock limited company“, there are still some differences in some small places. This article only analyzes the changes of the inventory falling price reserves accounting in the two accounting systems. The author believes that the newly promulgated ”Accounting System for Business Enterprises“ changes in the inventory falling price reserves accounting mainly in the following five aspects. First, to change the provision for inventory decline in the provision of time ”Enterprise Accounting System“ in the ”Inventory Valuation Preparation “ account title instructions in Article II: ”Enterprises should be regularly or at least every year at the end of the year, a comprehensive inventory inspection , As a result of inventory damage, all