《广西会计》1996年第2期发表了张家伦同志《刍议成本与可变现净值孰低法》一文（以下简称“张文”）。笔者想就“张文”中两个问题谈谈自已的看法，以供商榷。一、“成本与可变现净值熟低法”与稳健原则“张文”中认为：“假定在年末对存货成本控较低的市价评价，而次年又以正 “Guangxi Accounting” in 1996 the second issue of Comrade Zhang Jialun “Humble Opinion on the lower one of the cost and net realizable value,” a text (hereinafter referred to as “Zhang Wen”). The author wants to talk about his own views on two issues in Zhang Wen for discussion. First, the “law of low cost and net realizable value” and the principle of soundness “Zhang Wen” in the view: "Assuming a lower market value of inventory control at the end of evaluation, and the following year and positive