在分析烟草物资企业不同时期或不同企业的存货周转率时,应注意存货计价方法是否一致等。我国新的会计规范增大了会计处理的选择空间;新业务的不断涌现,加大了会计处理和选择的难度;高水准的职业判断能力和合理的会计政策选择,会提高会计信息质量,促进烟草物资企业的长远发展。 When analyzing the inventory turnover rate of tobacco material enterprises in different periods or different enterprises, it should pay attention to whether the inventory valuation methods are consistent or not. The new accounting standards in our country have increased the choice of accounting treatment. The continuous emergence of new business has increased the difficulty of accounting treatment and selection. The high standard of professional judgment and reasonable choice of accounting policies will improve the quality of accounting information and promote Long-term development of tobacco material enterprises.