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存货作为企业流动资产的主要组成部分,其会计核算的正确与否,对于恰当反映企业的财务状况、经营成果和现金流量具有重要影响。《企业会计准则第1号——存货》(以下简称新准则)对旧准则进行了重新修订。笔者现对二者进行比较分析。
As the main component of the current assets of the enterprise, whether the inventory is correct or not has the important influence on properly reflecting the financial status, operating results and cash flow of the enterprise. The Accounting Standard for Business Enterprises No. 1 - Inventory (hereinafter referred to as the “New Standard”) has been revised the old standard. The author is now a comparative analysis of the two.