存货是企业特别重要的流动资产,它的正确确认、计量和披露对于企业的财务状况、经营成果及其理解具有重大影响。本文拟就我国新旧存货会计准则的主要差异作一比较,并分析对公司财务的影响,以期更好地理解和执行新存货准则。 Inventory is a particularly important current asset of the enterprise. Its correct confirmation, measurement and disclosure have a significant impact on the financial status, operating results and understanding of the enterprise. This article intends to make a comparison of the main differences between China’s old and new inventory accounting standards and analyzes the impact on the company’s financial affairs in order to better understand and implement the new inventory guidelines.