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在财务管理中,一些具体的指标计算中会用到存货,比如流动比率和速动比率,会受到存货计价的直接影响,而指标值则会影响会计信息使用者的判断,是以存货计价的准确性应该被我们所关注,其中存货期末计价是一个值得探讨的问题。本文先简单介绍成本与可变现净值孰低法,先讲述了他们的利用缘由,以及在当今社会中的利用现状,以及利用中存在局限性,并针对上述的局限性,提出了一些应用措施。
In the financial management, some specific index calculation will use inventory, such as the current ratio and quick ratio, will be directly affected by the inventory valuation, and the index value will affect the accounting information user’s judgment is based on inventory pricing Accuracy should be our concern, including inventory valuation at the end is a question worth exploring. This article first briefly introduces the lower cost and net realizable value, first describes their reasons for use, as well as the current situation in the use of society, as well as the use of limitations, and in view of the above limitations, put forward some measures of application.