存货是企业流动资产的重要组成部分,对于其价值界定的科学性,往往会给予企业的会计核算工作带来巨大的影响。尤其对于以销售建筑建材资料为业务的企业来讲,存货量的多少对于其会计核算工作的影响显得更加明显。文章积极从这个角度出发,探析存货计价方法是如何影响公司会计核算的,希望可以以最科学的存货计价方式去实现会计核算的高效化发展。 Inventory is an important part of the enterprise’s current assets. For the scientific definition of its value, it will often have a huge impact on the accounting of the enterprise. Especially for the sales of building materials business information business, the amount of the amount of its accounting work more obvious impact. This article actively from this perspective, to explore how the inventory valuation method affects the company’s accounting, hoping to be the most scientific way of inventory valuation to achieve the efficient accounting development.