存货作为企业的一项重要流动资产,其数量及价值的确认(即存货计价问题)至关重要。采用不同的存货计价方法对企业的财务状况和经营成果会产生不同的影响。然而,不少企业由于对这一问题认识不全面,对存货计价方法做了不切合企业实际的选择,从而对企业的存货管理、 As an important current asset of an enterprise, the quantity and value of inventories (that is, the issue of inventory valuation) are of crucial importance. Different inventory valuation methods have different impacts on the company’s financial position and operating results. However, many enterprises do not fully understand the issue of stock valuation methods do not meet the actual choice of enterprises, thus the enterprise’s inventory management,